CCE Vs. ASHOK SINGH ACADEMY

JUDGEMENT

(1.) THE respondent was engaged in providing Commercial Coaching and Coaching Service to various students. Commercial Coaching and Training Service became taxable w.e.f. 1/7/03 under Section 65(105)(zzc) read with Section 65(25) of the Finance Act, 1994. The appellant collected a sum of Rs. 8,12,700/ - (Rupees Eight Lakh Twelve Thousand Seven Hundred) and Rs. 42,06,957/ - (Rupees Forty Two Lakh Six Thousand Nine Hundred Fifty Seven) in the month of May 2003 and June 2003 respectively as advance coaching fee for coaching starting from July 2003 to March 2004 period. Even though the service became taxable w.e.f. 1/7/03, the respondent neither took the registration not deposited the service tax on the advance received by them for the taxable service being provided by them from 1/7/03. It is on this ground that a show cause notice dated 20July 2006 was issued to the appellant for demand of service tax amounting to Rs. 4,01,573/ - (Rupees Four Lakh One Thousand Five Hundred Seventy Three) on the total value of taxable service of Rs. 50,19,657/ - (Rupees Fifty Lakh Nineteen Thousand Six Hundred Fifty Seven) alongwith interest and for imposition of penalty on the respondent under Section 76 and 78 of the Finance Act. The Assistant Commissioner vide order -in -original dated 10/09/07 confirmed the service tax demand as made in the show cause notice and imposed penalty of Rs. 8,03,146/ - (Rupees Eight Lakh Three Thousand One Hundred Forty Six) under Section 76 of the Finance Act, 1994 and another penalty of Rs. 200/ - (Rupees Two Hundred) per day on the respondent under Section 76 of the Finance Act. On appeal against the Commissioner (Appeals)'s order, however, the Assistant Commissioner's order was set aside by the CCE (Appeals) vide the impugned order -in -appeal No. 8/ST/APPL/ALLD/07 dated 28/02/08. It is against this order that the Revenue has filed the appeal.

(2.) NONE appeared for the respondent. Heard the learned Departmental Representative.