BRILLIANCE COLLEGE Vs. COMMISSIONER OF CENTRAL EXCISE, TRIVANDRUM

JUDGEMENT

(1.) M .V. Ravindran, J, These stay petitions are filed for the waiver of pre -deposit of the following amounts : -

(2.) THE above said amounts along with interest have been confirmed by the adjudicating authority and consequent penalties have been imposed on the ground that the appellant had not paid the Service Tax liable to be paid during the period April, 2003 to March, 2009.

(3.) THE learned counsel would draw our attention to the findings of the adjudicating authority. He would submit that they are providing coaching and the said coaching classes also have their own publications and they sell books independently. It is his submission that the demand of the Service Tax has arisen on the value which has been considered by the authorities to be included in the services rendered by them forgetting the fact that the said value is for the sale of products like books, notes, etc., to students other then the ones who have enrolled in their classes. He would also submit that the benefit of Notification No. 12/2003 will be applicable and the reliance placed by the adjudicating authority on the Boards Circular dated 20th June, 2003 is irrelevant. He would also draw our attention to the interim order passed by the Coordinate Bench in the case of M/s. Chate Coaching Classes Pvt. Ltd. v. C.C.E., Aurangabad reported in 2007 -TIOL -1714 -CESTAT -MUM = 2008 (9) S.T.R. 207 (Tri. -Mumbai) on an identical issue.