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2018 (5) TMI 606 - AT - Service TaxCommercial Training or Coaching Services - amount received from grants-in-aid - liability of service tax - Held that: - It has been consistently held by higher appellate forums that there can be no liability to service tax in respect of training programmes conducted on the basis of grants-in-aid received by the institutions set up by the Government for specific objectives - The Tribunal in the case of Apitco Ltd. Vs CST Hyderabad [2010 (7) TMI 176 - CESTAT, BANGALORE] has set aside the demand of service tax holding that service tax is not leviable on the grants-in-aid received by the assessee from the Central and State Governments given as project implementing agency of the Government - Appellants should be given suitable opportunities to present their case in a personal hearing and should also be permitted to submit additional submissions or evidence, if any, in support of their case. Penalties - Held that: - there is no gainsaying that the entire issue has arisen due to bonafide belief of the appellants that being a national institute set up by the Government their activities would not be exigible to service tax - no malafide or devious intent can be ascribed to the appellant for failure to discharge tax liability in respect of the above services to the extent applicable - penalties set aside. Appeal disposed off.
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