TMI Blog2018 (8) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption notifications have prospective effect unless it is explicitly provided that it is retrospective and the legislature provides for such retrospective operation - the appellant are liable to pay service tax for the period 1.7.2004 to 9.9.2004 and accordingly uphold the order of the adjudicating authority for demand of service tax and interest on this issue. Study material for vocational courses - Held that:- We are unable to agree with the findings of the learned Commissioner that the study material for vocational courses are in the nature of Intellectual property service - the demand of service tax, interest and penalty in relation to this issue of Intellectual Property Service is set aside. Penalty u/s 78 - Held that:- The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.40,855/- Rs.721/- 2 Commercial Training or Coaching 01.07.04 to 09.09.04 Rs.7,09,888/- - 3 Intellectual Property Service 10.09.04 to 31.03.06 Rs.3,47,991/- Rs.6,960/- Total Rs.10,98,734/- Rs.7,681/- Grand Total Rs.11,06,415/- 2. The matter was adjudicated and the entire demand was confirmed along with interest. Penalties under Section 76, 77 and 78 were also imposed. Aggrieved from the same, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learning Solutions Pvt. Ltd. vs. CCE, Indore in Service Tax appeal No.848/2008. He also pleaded against imposition of penalty under Section 78 as they were registered with the Department and were filing regularly Nil‟ returns. 4. Learned AR for the Revenue reiterated the findings in the order of the adjudicating authority. 5. As the appellants are not contesting the issue of franchisee service, accordingly, the demand of ₹ 41,576/- pertaining to franchise service is upheld along with interest and equivalent penalty under Section 78 of the Finance Act, 1994. On the second issue, we find that the appellant have contended that during the period from 1.7.2004 to 9.9.2004, when there was no exemption available for commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to have self-employment directly after such training or coaching . The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term vocational training institute and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of institutions, the appropriate authority would have designed such a condition in the original Notification of 2003 and Notification No. 10 of 2004 which had been relied upon in this case. It is clear from the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 177 (Tri.-Del.) wherein the core issue was whether the exemption Notification No. 12/2003-S.T., dated 20-6- 2003 is applicable to a deemed sale of goods, as in a transaction involving a composite service of mandap keeper/catering service which involves supply of food and beverages as well. This Tribunal in the distinct factual matrix of that case held that the word sale in the exemption Notification No. 12/2003-S.T., dated 20-6-2003 is to be limited to a distinct sale of goods, within the meaning of the expression sale as defined in Section 2(h) of the Central Excise Act, 1944 and that the benefit of exemption under the said Notification cannot be extended to a transaction which involves a works contract not involving sale of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
