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2015 (9) TMI 476 - CESTAT BANGALORE

2015 (9) TMI 476 - CESTAT BANGALORE - TMI - Commercial training or coaching service - The appellant is a R&D organization under the Ministry of Commerce & Industry with a mandate to undertake and promote research and other scientific work connected with cement and building materials and also to impart training to skilled and unskilled labour in construction field - Held that:- no doubt that with the retrospective amendment to the definition of the service tax category, the liability would arise .....

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ion in the case of Morarji Goculdas B&W Co. Ltd. [1995 (1) TMI 94 - SUPREME COURT OF INDIA] followed - Decided in favor of assessee. - ST/Stay/28669/2013, ST/28051/2013-DB, ST/28051/2013-DB - Final Order No. 21804 / 2015 - Dated:- 1-9-2015 - Smt. Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member, JJ. For the Appellant : Shri Y. Sreenivasa Reddy For the Respondent : Dr A.K. Nigam, Addl. Commissioner(AR) ORDER Per : Archana Wadhwa After dispensing with the condition of pr .....

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service as appearing in Section 65(105)(zzc) referred to only institutes engaged in such training on commercial basis, the appellant was not discharging any service tax liability on the understanding that since it is working on no profit; no loss basis and is not a commercial institute, there is no liability for payment of service tax. However the said definition was amended retrospectively w.e.f. 01/07/2010 by way of inserting an explanation to the effect that every institution, whether commer .....

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imposition of penalties upon the appellant. The notice culminated into an order passed by the original adjudicating authority vide which he invoked longer period of limitation confirming the demand along with interest. However as regards penalty, he observed as under:- 21. In the instant case, I find that the assessees have entertained a doubt being a society and non-profit motive organization under the Administrative Control of Ministry of Commerce and Industry, Government of India and in view .....

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ection 80 of the Finance Act, 1994. Accordingly, I hold that penalty as proposed in the notice in terms of Section 76, 77 and 78 are not imposable on the assessees and drop further proceedings. 5. The said order of the original adjudicating authority was put to challenge by the appellant before the Commissioner(Appeals). No appeal was filed by the Revenue against the said part of the order vide which the penalties were not imposed. However Commissioner(Appeals), on his own, issued notice to the .....

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Supreme Court in the light of the explanation . Moreover, the appellant paying service tax with effect from 01/04/2010, regularly i.e. after amendment to the exemption Notification No.24/2004-ST dt. 10/09/2004 vide Notification No.03/2010-ST dt. 27/02/2010. 10.1. From the foregoing, I do no find any malafide or suppression of fact with intent to evade payment of service tax in the instant case, thereby I withhold the proposal for imposing the penalties under Sections 76, 77 and 78 of the Finance .....

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rdingly he also did not impose any penalty. 6. The appellants have challenged the impugned confirmation of demand on the point of limitation by submitting that everything was known to the Revenue inasmuch as the appellant was paying service tax w.e.f. 01/04/2010 as also by drawing our attention to the correspondence entered into between the appellant and the Revenue in the year 2005, it stands pleaded that there cannot be any suppression on the part of the assessee, so as to justifiably invoke t .....

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