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Commissioner of Central Excise, Pune III Versus National Institute of Bank Management

2015 (10) TMI 2160 - CESTAT MUMBAI

Imposition of penalty under Section 76 – Services of commercial coaching or training centre – Whether the adjudicating authority has correctly dropped proceedings initiated by SCN for imposition of penalties for non-discharge of service tax liability by Respondent? – Held That:- Section 80 empowers adjudicating authority to set aside penalties for justifiable reason – Found justifiable reason for non-discharge of service tax liability – Reasoning given by adjudicating authority for non-impositio .....

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ioner of Central Excise, Pune III and is filed by the revenue. 2. Heard both sides and perused the records. 3. The revenue is aggrieved by the impugned order on the grounds that the adjudicating authority has not imposed any penalty on the respondent despite holding that the respondent is liable to discharge the service tax liability under the category of commercial coaching or training Centre services. 4. Learned departmental representative would draw our attention to the findings recorded by t .....

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the Tribunal on merits held against the appellant but reduced the demands raised by the revenue within the limitation period holding that there was no suppression of facts with intention to evade tax. He produces the said judgment of the Tribunal as reported at 2013 (32) STR 340. He submits that that the assessee has challenged the judgment in High Court. It is his submission that the adjudicating authority has correctly exercised the powers granted by section 80 of the finance act 1994. 6. We .....

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bmitted that they are recognized by the University of Pune as an approved Centre for Post Graduate Research" and also by the Department of Scientific and Industrial Research of the Government of India under the scheme of Scientific and Industrial Research organization. However the recognition of the institution as a centre for research does not automatically lead to the conclusion that the courses run by them are recognized by law. They have also submitted that their Post Graduate diploma i .....

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