2018 (9) TMI 1447 - AT - Service Tax

Commercial Coaching or Training - extension of cum-duty price benefit - penalty - Held that - In appellant own case M/S NATIONAL INSTITUTE OF BANKING STUDIES & CORPORATE MANAGEMENT VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, NOIDA AND VICE-VERSA 2018 (7) TMI 1290 - CESTAT ALLAHABAD , where it was held that while calculating duty demand, the benefit of cum-duty has to be extended to the assessee. Demand is confirmed on merits, but matter remanded to the Lower Authorities for re-quantification of the demand by extending the benefit of cum-duty price to the assessee. Appeal disposed off.

Summary

The Appellate Tribunal CESTAT ALLAHABAD confirmed service tax against the appellant for "Commercial Coaching or Training." The demand was confirmed on merits but remanded for re-quantification with the benefit of cum-duty price, and penalties were set aside.