TaxTMI 
TaxTMI 
TaxTMI 
2009 (1) TMI 84
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....ng service. The officers visited the premises of the firm on 19.10.05 and recovered certain records, recorded statements of the partners and issued a show cause notice proposing demand of tax and imposition of penalties. (b) A total demand of Rs.3,11,182/- has been confirmed as service tax on three grounds. The appellant has shown that a sum of Rs.17,13,627/- has been given as discount to some of the students whereas in certain private records (student-wise register), the same is not reflected as having been given to the students. The service tax amount demanded on this ground is Rs.1,85,899/-. The partners claimed to have given at their home independently tuitions and received an amount of Rs. 12,49,600/- but the same was also included in....
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.... and the same should not be included in the taxable amount in the hands of commercial coaching and training centre. He also submits only in respect of Shri D.B. Singh amounts collected during 2004-2005 was subsequently taken into account of the institutes as the students were encouraged to join the institute. In other words, he is contesting the demand of tax on charges claimed to be for the tuitions conducted by Shri D.B. Singh in the year 2005-2006 and by the other partners during the period 2004-2005 and 2005-2006. 4.4 He also submits that the income tax authorities based on intimation sent by Central Excise authorities conducted enquiries with 10 of the students and two of the students did not respond and 8 of them confirmed having ava....
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....of their institutes. If the tuition was given in their individual capacities, there was no occasion to bring them into institute's records. No other evidence in the form of advertisement that individual partners were taking tuitions in private capacity has been produced. Therefore, the claim should not be accepted. 5.3 As regards, the sale of application forms and prospectus, no documents have been relied upon to indicate the genuineness of their claim. 6.1 We have carefully considered the submissions from both the sides. We find that the appellant has maintained detailed account of amounts realised date-wise, instalment-wise in the student-wise register. Under these circumstances, to claim that the said register was maintained by a c....