2024-VIL-400-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Commercial Training or Coaching Service - Demand of service tax on the sale proceeds of self-use packages on the ground that such activity falls under 'Commercial Training or Coaching Service' - Appellant case that it is selling self-use packages and not providing any coaching or training to the subscribers/ associates – invocation of extended period limitation basis based on statement made by employee - HELD – the issue relating to the taxability of the service provided by the appellant is no longer res integra – The intention of the appellant to deliberately escape payment of tax is corroborated by the fact that two sets of Balance Sheets for the same year showing different figures of income were found during the search operations. The contention that the department had relied on the data which was based on the statement of an employee who is not a technical expert to generate such figures from the server, is not acceptable as the employee was working was incharge of the in-house server. In his statement, he has stated that he can only extract data, but did not have the power to amend or change the data. Therefore, the demand confirmed for by the instant show cause notice is liable to be upheld. However, the benefit of cum tax benefit is allowed – appeal is partly allowed - Service Tax demand on supply of course content in the form of e-books, CDs DVDs, PowerPoint, presentations, et cetera. – HELD - the activity being undertaken by the appellant is a sale and did not involve any service. For the period till 30.6.2012, the value of goods, if any, was to be deducted for the levy of service tax. Further, service tax and VAT are mutually exclusive taxes, and therefore levy of one would exclude the other - the appellant did not have any authorised training centres as well. Consequently, the demand under Franchise service does not survive - the demand confirmed in the other show cause notices requires to be set aside, in view of the changed business model.
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