TMI Blog2018 (7) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... any suppression or mis-statement, and not discharging his service tax liabilities, in which case the longer period would not be available to the Revenue - the demand raised beyond the normal period would be barred by limitation - Penalty set aside. The demand falling behind the normal period of limitation is set aside along with setting aside of penalty and the matter is remanded to the Original Adjudicating Authority for re-quantification of the demand falling within the limitation period. Benefit of cum-duty to the appellant - Held that:- The said issue is settled by cateana of judgments that while calculating duty demand, the benefit of cum-duty has to be extended to the assessee - there is no merits in the above contention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with confirmation of interest and imposition of penalty of identical amount under Section 78 of Finance Act, 1994. In addition penalty of ₹ 10,000/- was also imposed under Section 77 of the Finance Act, 1994. 3. During adjudication the appellant assailed the proposal to confirm the demand on the ground that service tax was not being paid by them on the charges received from the member Banks as also from non member Banks on the ground that the appellant is not a commercial concern and is a Non-Profit Organization; that the purpose of training was not commerce; that the programmes conducted by the appellant were in the nature of continuing education not of Commercial Coaching or Training. The demand was also assailed on the point of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits the learned advocate that extended period would not be invokable inasmuch as there can be no mala fide on the part of assessee. 5. After hearing learned A.R. appearing for the Revenue, we agree with the contention of the learned advocate. Admittedly during relevant period the decisions on the issue was in favour of the assessee and the subsequent setting aside of Tribunal order in the case of Great Lakes Institute Management Ltd. by the Hon ble Supreme Court and the declaration of law by the Larger Bench, reversed the earlier views of the Tribunal. In such a scenario appellant cannot be held guilty of any suppression or mis-statement, and not discharging his service tax liabilities, in which case the longer period would not be ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. In view of foregoing, the demand falling behind the normal period of limitation is set aside along with setting aside of penalty and the matter is remanded to the Original Adjudicating Authority for re-quantification of the demand falling within the limitation period. 10. Revenue has also filed appeal against the same very order of Commissioner vide which he has extended the benefit of cum-duty to the appellant. Revenue s only contention is that inasmuch as the appellant had not paid the tax on the full value recovered, the benefit of cum-tax should not have been extended to the appellant. We find that the said issue is settled by cateana of judgments that while calculating duty demand, the benefit of cum-duty has to be extended to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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