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2018 (12) TMI 944 - AT - Service TaxNon-payment of Service Tax - Commercial Coaching and Training Services - period from 1.4.2011 to 31.3.2013 - demand of service tax on other income shown in the balance-sheet for the year 2011-12 relating to various services on which Service Tax not paid invoking the extended period of limitation. Non-payment of Service Tax on commercial coaching and training services for the normal period of limitation - Held that:- The judgment of this Tribunal in appellant own case [2017 (10) TMI 710 - CESTAT MUMBAI] for the period 2006-07 to 2010-11 is squarely applicable, wherein this Tribunal upheld the adjudication order dated 30.3.2013 confirming the levy of Service Tax on the services of awarding Graduate/ PG Diploma relating to design management course by the appellant observing that it is taxable under category commercial coaching and training services - there is no justification or reason in not following the aforesaid finding of the Tribunal in the appellant's own case that the services rendered by the Appellant are in the nature of commercial training or coaching services and leviable service tax for the period in question. Other income shown in the balance-sheet for the year 2011-12 relating to various services on which Service Tax not paid invoking the extended period of limitation - Held that:- All the information available in the balance-sheet under the head 'other income' was available to the department and while issuing the second show-cause but no objection was raised by the Revenue. We find merit in the contention of the Ld. Advocate for the Appellant - invoking longer period of limitation confirming the demand of ₹ 3,88,762/-, on 'other income' is untenable in law, hence, set aside. Penalty u/s 78 - Held that:- Since the preset demand notices were issued as a continuation to the earlier notice invoking larger period of limitation and the present demand notices are for normal period of limitation, therefore, imposition of penalty under Section 78 cannot be sustained against the appellant - penalty u/s 78 set aside. However, penalty and interest imposed under the other provisions of the Finance Act, 1994 are hereby upheld. Appeal allowed in part.
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