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TMI Blog2015 (11) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... ter training to the students will be liable to service tax under ‘Commercial Coaching and Training Centre Service' - issue of liability to tax on the education imparted under computer training was disputed and the dispute had to be settled by the apex Court in the recent judgment, in view the same, the respondent could be entertaining a bona fide belief that the tax liability would not arise. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Central Excise (Appeals- IV), Mumbai Zone-I. 2. Heard both the sides. 3. The issue involved in this case is regarding the taxability of services rendered by the respondent-assessee under the category of Commercial Coaching and Training Centre . The adjudicating authority has held that the software training as imparted by the respondent-assessee would be covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment cited by the learned Departmental Representative. At the same time, he submits that the penalties imposed by the adjudicating authority be set aside as the issue was in favour of the appellant by the Tribunal's order. 6. We have considered the submissions made by both the sides and perused the records. On perusal of the records we do find that the apex Court has set aside the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed on the appellant by the adjudicating authority are unsustainable. Penalties as sought to be imposed by the Departmental Representative are unacceptable and we hold that no penalty needs to be imposed on the respondent-assessee. The appeal to the extent it seeks to impose penalties on the respondent is rejected. 8. The appeal is disposed of in the above terms. ( Pronounced in Court ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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