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2015 (11) TMI 612 - CESTAT MUMBAI

2015 (11) TMI 612 - CESTAT MUMBAI - TMI - Commercial Coaching and Training Centre - Imposition of penalty - Held that:- Apex Court has set aside the judgment of the Tribunal in the case of Sunwin Technosolution Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] as to fact that the services of the appellant in imparting computer training to the students will be liable to service tax under ‘Commercial Coaching and Training Centre Service' - issue of liability to tax on the education imparted und .....

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are unsustainable. Penalties as sought to be imposed by the Departmental Representative are unacceptable and we hold that no penalty needs to be imposed on the respondent-assessee. - Appeal No. ST/138/2011 - Dated:- 3-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Petitioner : Shri S.R. Nair, E.O. (AR) For the Respondent : Shri Jitu Motwani, Adv ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. RBT/36/2010 dated 18/10/2010 passed by th .....

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he same by relying upon the judgment of the Tribunal in the case of Sunwin Technosolutions Pvt. Ltd. vs. Commissioner of Central Excise 2007 (7) STR 700-. 4. Learned Departmental Representative submits that the judgment relied upon by the first appellate authority has been reversed by the Hon'ble apex Court in an appeal filed by Revenue as reported in 2011 (21) STR 97 (SC) which would in turn mean that the computer training imparted by the respondent would be taxable as the exemption was gra .....

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