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TMI Blog2014 (7) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... gnized by law. - ratio of the decision of the Hon'ble Delhi High Court in the case of Indian Institute of Aircraft Engineering [2013 (5) TMI 592 - DELHI HIGH COURT] is not applicable in the facts of the present case. - Decided against the assessee. Regarding penalty - appellants were under the bonafide belief that the institution is recognized by Maharashtra State Board of Vocational Examination - penalty waived - Decided in favor of assessee. - Appeal No. ST/230/06 & ST/300/10-Mum & ST/CO/21/12-Mum. - Final Order Nos. A/482-484/2014-WZB/C-I(CSTB) - Dated:- 7-3-2014 - S S Kang and P K Jain, JJ. For the Appellant : Shri Bhara Shemlani, CA For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable. The appellants relied upon the decision of the Hon'ble Delhi High Court in the case of Indian Institute of Aircraft Engineering vs. UOI 2013 (30) STR 689 (Del.) in support of their contention. 6. Revenue relied on the definition of Commercial training or coaching centre as provided under Sec.65(27) of the Finance Act and submitted that the appellants are not issuing any certificate which is recognized by law and hence liable for service tax. 7. In the present case, the issue is whether the appellants are providing commercial training or coaching services. For ready reference, the provisions of Sec.65 (27) of the Finance Act are reproduced below:- Commercial training or coaching centre means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is not applicable in the facts of the present case. In view of this, there is no merit in the contention of the appellants that the appellants are not providing any taxable service. 10. In Appeal No. St/300/19, the adjudicating authority while confirming the demand imposed penalties under Sec. 76 78 of the Finance Act. We find that Sec. 80 provides as Under:- Sec.80 - Notwithstanding anything contained in the provisions of section 76, 4[section 77 or5[first proviso to sub-section (1) of section 78], no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure. 11. In the present case, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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