9911796707
TMI Blog2013 (5) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... UDGEMENT Per Ms. Archana Wadhwa; As per facts on record the appellant is engaged in providing Commercial Coaching and Training services and were registered with the Service Tax Department and were discharging their service tax liability. They were issued a show cause notice dated 22.09.2010 proposing confirmation of service tax amounting to Rs. 2,02,939/- on the ground that during the period Jul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst them. They also relied upon various decisions of the Tribunal as detailed below:- (i) Doon Institute of Information Tech. (P) Ltd. VS CCE 2008 (12) STR 459 (Tri-Principal Bench) (ii) Sunwin Techno Solutions Pvt. Ltd. Vs CCE, Ranchi 2007 (7) STR 700 (Tribunal) (iii) Uttara Training, Software & Allied Services Vs. CST Banglore 2009 (14) STR 218 (Tri-Banglore). The appellant also contested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en out of the exemption only with effect from 16-06-2005, with the issuance of notification No. 19/2005. The period prior to 16-06-2005 will not cover the computer training institute in as much as the same is vocational training, covered by the exemption notification, Learned advocate, however, fairly agrees that the Tribunal's decision in the case of Sunwin Techno solutions Pvt. Ltd., stands reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by the both the sides, we find that issue on merits is no longer res-integra. The Hon'ble Supreme Court in the case of Sunwin Techno solutions Pvt. Ltd., referred supra, has held that during the period from 10-09-2004 to 15-06-2005, an assessee providing computer training services is required to pay service tax in as much as the subsequent notification effective from 16-06-2005 was on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsed by the Hon'ble Supreme Court in the case of Sunwin Techno Solutions Pvt. Ltd. As such we are of the view that there was a bonafide belief on the part of the assessee not to pay service tax on the computer training services provided by them. There is no evidence indicating any malafide suppression or mis-statement with an intent to evade duty on the part the appellant. In as much as the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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