2023 (9) TMI 1286

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....& date Value of services (Rs.) Services tax payable (Rs.) 1 Jan 2006 to March 2009 SCN No.199/2010-STC ADJ   97,97,959/- 2 April 2010 to March 2011 SCN No.58/2012 dated 27.03.2012 10,54,90,229 1,08,65,493/- 3 April 2011 to March 2012 SOD No.28/2013 dated 12.03.2013 12,25,57,451 1,26,23,417 4 April 2012 to Jun 2012 SOD No 02/2014 dated 10.01.2014 3,79,96,847 49,96,410 2. SCN No.199/2010-STC ADJ dated 15.04.2020 was issued under Proviso to Section 73(1) along with interest under Sec 75 of the Finance Act, 1994. Periodical SODs were issued to the assessee as detailed above demanding Service tax from petitioner under "Commercial Coaching Service" based on the month wise details furnished by the assessee. 3. The ca....

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....K.Academy Pvt Ltd., V. Commissioner of Service Tax, Chennai reported in 2011 (24) STR 702 (Tri-Chennai), wherein the Tribunal had followed its earlier order in Fast Arithmetic V. Assistant Commissioner of C.Ex.ST, Mangalore reported in 2010 (17) STR 158. 7. The learned counsel for the petitioner further submits that the respondent in the counter also admitted that the department has accepted the decision of the Tribunal case referred to supra as the appeal against the said order was withdrawn on similar issue in the case of K.K.Academy Pvt Ltd., V. Commissioner of Service Tax, Chennai 2012 (27) STR J79 (SC). Hence, it is submitted that the 2nd show cause notice and two other SOD as Sl.No.2, 3, 4 of the above table, apart from being contrar....

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....sel for the respondent submits that there are several disputed question of facts. In this connection, a reference was made to the break up in SCN.No.58 of 2012 dated 27.03.2012 wherein there are several receipts which have been brought to tax. It is therefore submitted that these are the matters which has to be decided by the Appellate Commissioner and Tribunal. It is submitted that the orders were not passed earlier as the case was transferred to call book, in view of the pendency of the issue before the Hon'ble Supreme Court against the order passed by the Tribunal in K.K.Academy Pvt Ltd., V. Commissioner of Service Tax, Chennai 2011 (24) STR 702 (Tri-Chennai) has been stated in the counter and the said appeal was withdrawn on 18.11.2....