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TMI Blog2018 (7) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) Shri M.N. Bharathi, Advocate for the Assessee Shri r. Subramanian, AC (AR) for Revenue ORDER The issue arising for consideration in both these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as assessee and Revenue for the sake of convenience. 2. Brief facts are that on verification of records, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties invoking section 80 of the Finance Act, 1994. Aggrieved the assessee has filed Appeal No.ST/647/2011 against confirmation of demand and department has filed Appeal No. ST/687/2011 against setting aside the penalties. 3. On behalf of the assessee, ld. counsel Shri M.N. Bharathi submitted that the marine courses are approved by Government of India authorities and no further statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Directorate General of Shipping, Ministry of Shipping. The certificates are issued under the directions and GOs passed by the Government. That therefore conducting of these courses would not fall under the definition of Commercial Training or Coaching Services and therefore the assessees are not liable to pay service tax. 4. The ld. AR Shri R. Subramanian appearing for the department reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also submitted by the ld. counsel for the assessee that vide Order-in-Appeal No. 118/2015 dated 19.5.2015, the Commissioner (Appeals) for the subsequent period has dropped the proceedings. Taking note of these as well as the fact that the courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis. Similar issue was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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