2023 (5) TMI 769

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....authority by which the demand of service tax of Rs. 3,71,52,384/- for the period from April 2013 to 31st December, 2016 by invoking the extended period of limitation under the proviso to Section 73(1) of the said Finance Act, 1994 was confirmed along with imposition of interest and equivalent penalty under the provisions of the Finance Act, 1994. 2. Briefly stated, the facts of the case are that the Appellant is engaged in providing coaching services to the aspiring students for qualifying the competitive entrance examinations into the engineering/medical institutes and is thus registered under the service tax regime having registration no. AADCK9129JSD001. 3. Based on investigation conducted by the DGGI team, the Appellant was issued....

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....ax on coaching services and that there was no documents provided by the Appellant to prove income from sale of books as a separate stream of income independent from coaching services. As regards figures taken from seized records to levy service tax ignoring the balance sheet figures, the Ld. Adjudicating authority was of the view that the Appellant has misdeclared values in audited balance sheet and thus the computation of the department in the SCN was correct to levy service tax.  6. Being aggrieved, the Appellants have preferred the present appeal before the Tribunal. 7. The Appellants in their additional written submission have referred to the following judgments in their favour on the issue of non-inclusion of sale value of b....

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....the decision of the Tribunal in the case of CEREBRAL LEARNING SOLUTIONS PVT. LTD. Versus COMMR. OF C. EX., INDORE 2013 (32) S.T.R. 379 (Tri. - Del.) wherein it was held by thus :- "6. In our considered view, the clarification in the Board Circular dated 20-6-2003 is misconceived, clearly illegal and contrary to the statutory exemption Notification dated 20-6-2003. Where the legislature has spoken or in exercise of its statutory power exemption is granted by the Central Government under Section 93 of the Act, the CBEC has no manner of power, authority or jurisdiction to deflect the course of an enactment or the exemption granted. Grant of exemption from the liability to tax is a power exclusively authorised to the Central Government....