2009 (3) TMI 124 - AT - Service Tax

Commercial Coaching and Training Centers Computer Training Vocational Training - exemption had been withdrawn for a period of 59 days in between no suppression of facts found penalties set aside.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of 2009 (3) TMI 124 - CESTAT, Ahmedabad, Final Order No. A/543A/WZB/Ahd/2009-CII and Stay Order No. S/430/WZB/Ahd/2009-CII, made a final decision on the issue of service tax liability for Computer Training services. The appellant, represented by Shri Vipul Kandhar, argued that an exemption for computer training services was omitted from 09.7.2004 to 10.9.2004, resulting in non-payment of service tax during that period. However, the appellant promptly paid the tax with interest upon notification of their liability. The Departmental Representative contended that the penalty should not be waived due to non-payment of service tax, citing a Kerala High Court decision. the Tribunal held that the appellant's payment of tax with interest and penalty under Section 78, combined with the temporary nature of the exemption withdrawal, warranted a lenient view under Section 80, leading to the waiver of penalties under Sections 76 and 77. As a result, the appeal was allowed, and the stay petition was disposed of. The judgment was dictated and pronounced in the court.