VIKAS COACHING CENTRE Vs. CCE

JUDGEMENT

(1.) THE appellants seek waiver of pre -deposit of service tax of Rs. 52,39,960/ -, applicable interest and penalties imposed under different sections of the Finance Act, 1994 (the Act) which includes a penalty of Rs. 75 lacs Under Section 78 of the Act.

(2.) THE facts of the case are that the appellant is registered with the Department as provider of Commercial coaching and training service. For the period 1/7/2003 to 31/3/2007, the appellants did not file ST3 returns for the value collected towards services rendered and also did not pay service tax on major portion of the value collected. The appellants are engaged in coaching the students appearing for engineering and medical entrance examinations conducted by the Govt. of Andhra Pradesh. Pursuant to search of the premises of the appellants and inspection of the records maintained, it was found that lion share of the taxable value obtained was suppressed and no tax paid on this amount. After due process of law the impugned order has been passed confirming the demand of service tax and imposing penalties on the appellants as mentioned supra.

(3.) WE have carefully considered the submissions made by both sides and perused the records. In the impugned order under para No. 13, the Commissioner found as follows: