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2019 (11) TMI 494 - CESTAT BANGALORELevy of penalty - service tax paid before issuance of SCN - Classification of services - Commercial Training and Coaching Service or Information Technology Service? - HELD THAT:- During the relevant period, there were conflicting decisions regarding the classification of the impugned service. The Department has also not brought any evidence on record to show that there was suppression of material fact with intent to evade payment of tax. Penalties u/s 76, 77 and 78 of the Finance Act, 1994 dropped - appeal allowed - decided in favor of appellant.
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