Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1072 - AT - Service TaxCommercial coaching or training services - activity of providing courses in the areas of management, information technology, engineering and issue certificates of diploma, degree and post graduation for such courses conducted - the decision in the appellant's own case [2014 (9) TMI 345 - CESTAT MUMBAI] referred where it was held that the services rendered are liable for service tax and interest thereof, but the penalties imposed are set aside - Held that: - the same issue involves and the decision of the case apply. Demand of service tax confirmed - penalties set aside on the ground that there was a bona fide belief in not discharging the service tax liability and section 80 invoked - appeal disposed off - decided partly in favor of assessee.
|