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2015 (8) TMI 641 - CESTAT MUMBAICommercial Training and Coaching Services - Assessee contends that they are charitable institute - Penalty u/s 78 - Invocation of extended period of limitation - Held that:- Tribunal in the case of Great Lakes Institute of Management (2013 (10) TMI 433 - CESTAT NEW DELHI - LB) has specifically held that the service tax liability arises on the charitable institutes which has now been affirmed by retrospective amendment. To that extent we reject the claim and uphold that they are liable for service tax liability under the category Commercial Training or Coaching Services. - in both the show-cause notices the demands raised beyond the limitation period are liable to be set aside as per the ratio of majority decision in the case of Shri Chaitanya Educational Committee (2015 (6) TMI 627 - CESTAT BANGALORE (LB)). Since the demand for extended period is set aside consequently, interest and penalties are also get set aside. Claim as regards reduction of service tax liability on hotel fees and refund of fees which they have claimed as per the approval of the All India Council of Technical Institute for Indira College of Science needs to be considered in its correct perspective. The claim of the appellant that reduction of hotel fees and refund fees and cum-tax is upheld by the Tribunal in the case of I2IT Pvt. Ltd. (2014 (9) TMI 345 - CESTAT MUMBAI) is correct and we hold that the appellant is eligible for this benefit from the tax liability which needs to be recalculated. - extended period cannot be invoked - Penalty u/s 78 is also set aside - Decided partly in favour of assessee.
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