TMI Blog2018 (8) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... riod is not sustainable and also that the Appellant is not liable to pay Service Tax for the period prior to 27.02.2010 - penalty u/s 78 also set aside. As far as penalty imposed under Section 76 is concerned, the matter remanded to the adjudicating authority to recalculate the demand for the period after 27.02.2010 and also to recalculate the penalty under Section 76 - the penalty imposed under Section 77 is reduced to ₹ 5,000/-. Appeal allowed in aprt. - Appeal No. ST/52464/2015-DB - ST/A/52662/2018-CU[DB] - Dated:- 25-7-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Ms Rinki Arora, Advocate for the Appellant Shri Sanjay Jain, DR for the Respondent ORDER Per Anil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of ₹ 70,000/-. Further, penalties under Section 76, 77 and 78 of the Finance Act, 1994 were also imposed. On appeal before the learned Commissioner (Appeals), the said order was upheld by the impugned order. Being aggrieved, the Appellants have filed the present appeal. 3. The learned counsel appearing for the Appellants submitted that they are mainly providing training in speaking English language, which is exempt under Notification No. 09/2003-ST. She relied upon the ruling of this Tribunal in the case of Maria Computer Systems (P) Ltd. vs CCE, Bhopal , 2017 (49) STR 539 (T-Del.), wherein the coordinate Bench of this Tribunal has held that acquiring skills in English language definitely improves chances to seek employmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand as well as penalty for the period after 27.03.2010. 5. Having considered the rival contentions, we are satisfied that in the facts and circumstances of the case, no case for suppression and/or malafide conduct is made out against the Appellants. Accordingly, we hold that the demand for the extended period is not sustainable and also that the Appellant is not liable to pay Service Tax for the period prior to 27.02.2010. Therefore, we set aside the penalty under Section 78 of the Act. As far as penalty imposed under Section 76 is concerned, we remand the matter to the adjudicating authority to recalculate the demand for the period after 27.02.2010 and also to recalculate the penalty under Section 76. Further, the penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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