STC TECHNOLOGIES PVT. LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) The above Civil Miscellaneous Appeals are filed against the order dated 21-3-2014 made in Final Order Nos. 40197, 40198 and 40199 of 2014 and the order dated 28-8-2013 in Miscellaneous Modify Order Nos. 42176, 42179 and 42182 of 2013 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai raising the following substantial questions of law:

(2.) The assessee filed a written submission to the show cause notice. The Commissioner of Service Tax considered the same and held that the perusal of the receipts issued by the assessee to the students showed that the whole amount received by them represents course fee and not for sale of goods. The Commissioner, therefore, held that the course materials are not priced, but only for the purpose of payment of service tax, the assessee deliberately adopted 50% of the course fee as charges for course material. Therefore, he held against the assessee upholding the demand of service tax. The relevant portion of the order of the Commissioner reads as follows:

(3.) Appeals were preferred by the assessee for the different periods as against the order of the Commissioner of Service Tax before the Tribunal along with applications for an order of stay. By order dated 27-5-2013, in Miscellaneous Order Nos. 41372 and 41374 of 2013, the Tribunal came to the conclusion that there was no prima facie case for grant of waiver of pre-deposit. However, considering the plea of the appellant, directed the appellant to deposit a sum of Rs. 40.00 lakhs within a period of six weeks. For better clarity, the relevant portion of the order of the Tribunal reads as follows: