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2018 (8) TMI 899 - AT - Service TaxCommercial Training Centre - training to persons who aspire to take up employment in fire protection, lift technology and dental technology - non-payment of service tax on the amounts received by them from the persons undertaking training - demand for the period from 1.7.2004 to 9.9.2004 - Held that:- If it was the intention of the government to exempt the activity during this period, it would have done so in an express manner, which is not the case - the Notification No. 24/2004-ST dt. 10.09.2004 makes it clear that it is effective from 10.09.2004 and not before. It is trite law that exemption notifications have prospective effect unless it is explicitly provided that it is retrospective and the legislature provides for such retrospective operation - the appellant are liable to pay service tax for the period 1.7.2004 to 9.9.2004 and accordingly uphold the order of the adjudicating authority for demand of service tax and interest on this issue. Study material for vocational courses - Held that:- We are unable to agree with the findings of the learned Commissioner that the study material for vocational courses are in the nature of Intellectual property service - the demand of service tax, interest and penalty in relation to this issue of Intellectual Property Service is set aside. Penalty u/s 78 - Held that:- The appellant has been filing nil returns regularly and it was within knowledge of the Department that the appellant had not paid service tax for the period when the exemption was not available. Hence, the penalty under Section 78 of the Act Commercial Training or Coaching is not justified and the same is set aside. Appeal allowed in part.
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