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2014 (1) TMI 1252 - AT - Service TaxCommercial Coaching and Training Institutes - Period of service is before, 1.7.2003 - Held that:- as the taxable service is provided after 1.7.2003 and the payments were received in respect of the taxable service which is provided after 1.7.2003 - service tax liability arises on which the taxable service is provided and not on the date of consideration amount is received - Following decision of Sudesh Sharma vs. CCE. Ludhiana [2009 (9) TMI 529 - CESTAT, NEW DELHI] - Decided against assessee. Statutory interest is to be paid by the assessee when the taxable amount is not paid by due date. Penalty u/s 76, 77 & 78 - Applicability of Section 80 - Held that:- service tax is introduced in respect of Coaching and Commercial Institutes with effect from 1.7.2003 and the demand is for the initial period and the assessee had not paid the service tax on the belief that the consideration amounts were received prior to 1.7.2003. As the period relates to initial period, we find that it is not a case for imposition of any penalty as per Section 80 of the Finance Act, 1994 wherein it is provided that notwithstanding anything contained in the provisions of section 76, section 77 1 [or section 78] no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure - Decided in favour of assessee.
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