TMI Blog2018 (3) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... and to arrive at net tax liability. Penalty - Held that: - penalty not warranted and is set aside. Appeal disposed off. - ST/Misc./41631/2017 and ST/756/2010 - Final Order No. 40584 / 2018 - Dated:- 7-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankar Raman, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench The appellants herein are engaged in providing training in software and systems. The department took the view that these services provided would attract levy of service tax under the category of Commercial Training and Coaching (CTC) and Franchisee Service. Show cause notice dated 6.9.2007 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for setting aside the penalty. He refers to the decision of the Tribunal in the appellant s own case, for an earlier period vide Final Order No. 40491/2017 dated 13.1.2017 wherein the Tribunal has set aside the penalty. Ld. counsel submits that appellant had already paid the entire dues as per their working after taking into consideration CENVAT credit as well as benefit of exemption under Notification No. 12/2003. 3. On the other hand, ld. AR Shri K. Veerabhadra Reddy supports the impugned order. He draws our attention to para 7 and 8 of the impugned order to highlight that a lump sum is collected from the students indicating the total cost of the course materials as against the claim made by them in the pamphlet. The Commissioner has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice have given any separate break-up of such cost of the books. The matter is remanded to the adjudicating authority to cause verification from the balance sheets and other data that may be provided by the appellant to work out such cost and to arrive at net tax liability. 6. Coming to the matter of penalty, we find merit since in their own case, for an earlier period, this Tribunal has already set aside the penalty. We follow the same ratio and hold that there cannot be any penalty imposed in this case also. So ordered. The appeal is disposed of in the above terms. 7. The miscellaneous application filed by the Revenue for change of cause title to Commissioner of GST and Central Excise, Chennai South Commissionerate is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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