TMI Blog2013 (5) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... t a computer training institute is covered by the expression vocational training institute and as such, was exempted from service tax - no fault can be found on the part of the assessee to interpret the law in the same manner and not to pay service tax on the computer training services. It is only subsequently that the law declared by the Tribunal was reversed by in the case of Sunwin Techno Solutions Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] as such there was a bonafide belief on the part of the assessee not to pay service tax on the computer training services provided by them. There is no evidence indicating any malafide suppression or mis-statement with an intent to evade duty on the part the appellant. Thus demand stands rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , no service tax demand can be confirmed against them. They also relied upon various decisions of the Tribunal as detailed below:- (i) Doon Institute of Information Tech. (P) Ltd. VS CCE 2008 (12) STR 459 (Tri-Principal Bench) (ii) Sunwin Techno Solutions Pvt. Ltd. Vs CCE, Ranchi 2007 (7) STR 700 (Tribunal) (iii) Uttara Training, Software Allied Services Vs. CST Banglore 2009 (14) STR 218 (Tri-Banglore). The appellant also contested the demand on the point of limitation. 3. However, the original adjudicating authorities confirmed the proposed demand along with confirmation of interest and imposition of penalties under various sections of the Finance Act, 1994. Upon appeal, Commissioner (Appeals) upheld the impugned order with mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has held that notification No. 19/2005 was only clarificatory and hence applicable retrospectively, the appellant s service tax liability is required to the sustained. 6. Having heard the submissions made by the both the sides, we find that issue on merits is no longer res-integra. The Hon'ble Supreme Court in the case of Sunwin Techno solutions Pvt. Ltd., referred supra, has held that during the period from 10-09-2004 to 15-06-2005, an assessee providing computer training services is required to pay service tax in as much as the subsequent notification effective from 16-06-2005 was only a clarificatory notification and was effective retrospectively. 7. However, we find that the demand in the present case stand raised for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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