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2015 (11) TMI 612 - AT - Service TaxCommercial Coaching and Training Centre - Imposition of penalty - Held that:- Apex Court has set aside the judgment of the Tribunal in the case of Sunwin Technosolution Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] as to fact that the services of the appellant in imparting computer training to the students will be liable to service tax under ‘Commercial Coaching and Training Centre Service' - issue of liability to tax on the education imparted under computer training was disputed and the dispute had to be settled by the apex Court in the recent judgment, in view the same, the respondent could be entertaining a bona fide belief that the tax liability would not arise. Further, we also find that the issue is of interpretation of a Notification. Since the issue is of interpretation and the Notification has also being contested before the apex Court, we are of the view that the penalties imposed on the appellant by the adjudicating authority are unsustainable. Penalties as sought to be imposed by the Departmental Representative are unacceptable and we hold that no penalty needs to be imposed on the respondent-assessee.
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