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2018 (8) TMI 624 - AT - Service TaxExtended period of limitation - Classification of Services - Smt Sneh Piplani, Proprietor of M/s ACE Institute for Education & Language, Jaipur under an agreement with M/s ACE Institute for Education & Language, started coaching services - modification of exemption w.e.f. 27.02.2010 defining "Vocational Training Institute‟ - whether the said services would be classified under the head Commercial Training & Coaching Services or otherwise? - penalties. Held that:- In the facts and circumstances of the case, no case for suppression and/or malafide conduct is made out against the Appellants. Accordingly, the demand for the extended period is not sustainable and also that the Appellant is not liable to pay Service Tax for the period prior to 27.02.2010 - penalty u/s 78 also set aside. As far as penalty imposed under Section 76 is concerned, the matter remanded to the adjudicating authority to recalculate the demand for the period after 27.02.2010 and also to recalculate the penalty under Section 76 - the penalty imposed under Section 77 is reduced to ₹ 5,000/-. Appeal allowed in aprt.
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