2013 (11) TMI 254

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..... x. No such element is present in the impugned case and this Tribunal also in a number of decisions has held that incase of training and coaching rendered by non-commercial organization service tax liability would not be attracted. In view of this position, the law was amended retrospectively to validate the levy of service tax on coaching and training services rendered by even non-commercial organ .....

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..... hem along with interest and penalties. 3. The Ld. Counsel for the appellant submits that with the retrospective amendment introduced vide Finance Act, 2010 in the definition of Commercial Training or Coaching Centre, their liability to pay service tax is not in dispute and they have discharged the liability along with interest thereon. It is also submitted that they have also discharged the pena .....

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..... ly, he pleads for waiver of penalty imposed under Section 78 of the Finance Act, 1994. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue fairly concedes. 5. We have considered the submissions made by both the sides. 5.1 The dispute is only with regard to the penalty imposed under Section78 of the Finance Act, 1994. Imposition of penalty under the said Section envisages existe .....

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