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2017 (7) TMI 130 - CESTAT MUMBAICommercial training and coaching services - if the nature of training provided by the appellant amounts to vocational training or not? - Held that: - the appellants are providing vocational training and service provided by them are exempt from service tax during the period of N/N. 9/2003 and 24/2004. For the intervening period, the appellants would be liable to pay service tax - Since the activities conducted by the appellant are exempt from service tax for most of the period, the credit of CENVAT would have to be recalculated for the same period. As a result, the matter relating to recalculation of demand of duty and credit available for the said period needs to be remanded to the original adjudicating authority - the appellants are liable to penalty under Section 76, 77 and 78 of the Act read with Rule 4, 6 and 7 of the Rules. However, the quantum of the penalties would have to be recalculated in terms of revised demand of service tax for the limited period - appeal allowed by way of remand.
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