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2013 (11) TMI 254 - CESTAT MUMBAIPenalty u/s 78 - Commercial training or Coaching services - Held that:- Imposition of penalty under the said Section envisages existence of malafide on the part of the assessee either by way of forgery, collusion, willful mis-statement or suppression of facts with intent to evade tax. No such element is present in the impugned case and this Tribunal also in a number of decisions has held that incase of training and coaching rendered by non-commercial organization service tax liability would not be attracted. In view of this position, the law was amended retrospectively to validate the levy of service tax on coaching and training services rendered by even non-commercial organizations - Imposition of penalty under Section 78 of the Finance Act, is not warranted in the facts and circumstances of the case. - no penalty - refund to be granted for the amount already deposited - Decided in favour of assessee.
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