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Commissioner of Service Tax –I, Mumbai Versus Jetking Infotrain Ltd.

2015 (11) TMI 612 - CESTAT MUMBAI

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 .....

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dispute had to be settled by the apex Court in the recent judgment, in view the same, the respondent could be entertaining a bona fide belief that the tax liability would not arise. Further, we also find that the issue is of interpretation of a Notif .....

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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 Peti .....

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IV), Mumbai Zone-I. 2. Heard both the sides. 3. The issue involved in this case is regarding the taxability of services rendered by the respondent-assessee under the category of "Commercial Coaching and Training Centre". The adjudicating a .....

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e 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 Ho .....

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ng institute. He was produced a copy of the said judgment. 5. The learned counsel fairly concedes that the issue is now covered by the hon'ble apex Court judgment cited by the learned Departmental Representative. At the same time, he submits that .....

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we do find that the apex Court has set aside the judgment of the Tribunal in the case of Sunwin Technosolution Pvt. Ltd. as to fact that the services of the appellant in imparting computer training to the students will be liable to service tax under .....

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