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2017 (7) TMI 784 - AT - Service TaxCommercial coaching and training services - Amount charged for training under Abacus - taxability - SSI exemption - Penalty - Held that: - the taxability of the amount charged for training under Abacus is still before the Hon'ble Supreme Court for the final decision and subsequently various Benches of Tribunal have come to a conclusion that an amount collected Abacus training is not taxable with effect from 2012. As regards the issue for demand of service tax liability on training of English Language finding the said taxability was contested before various matters before the Tribunal, the Bench finally decided the English Language training is covered under the Head of Commercial Coaching in Training Class Services. Since this issue settled by the Tribunal we are of the view these would a bonafide belief in the mind of appellant as to non-taxability of the amount received by them. In view of this, we hold that provisions of Section 80 can be invoked in the case in hand penalties liable to be imposed on the appellant in respect of the Abacus and English Language training can be set aside. Appeal allowed - decided in favor of appellant.
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