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TMI Blog2017 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... ge training is covered under the Head of Commercial Coaching in Training Class Services. Since this issue settled by the Tribunal we are of the view these would a bonafide belief in the mind of appellant as to non-taxability of the amount received by them. In view of this, we hold that provisions of Section 80 can be invoked in the case in hand penalties liable to be imposed on the appellant in respect of the Abacus and English Language training can be set aside. Appeal allowed - decided in favor of appellant. - C/22165/2015 - A/31075/2017 - Dated:- 21-6-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. R. Muralidhar, Advocate for the appellant Sh. Guna Ranjan, Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15,32,601/- which needs to be reduced which would enable them as eligible for Small Scale exemption. On consideration of submissions, we find that the First Appellate Authority in respect of the demand raised on Handwriting and Vedic Maths has remanded the matter back to the adjudicating authority to reconsider the issue for extending the benefit of small scale service providers exemption, in terms of Notification No. 06/2005-ST dated 01.03.2005 as amended by Notification No. 33/2012-ST dated 20.06.2012. We find that the prayer of the Ld. Counsel as to the reduction of value received for the Abacus course for the year 2011-12, also needs to be examined as per provisions of Notification No. 06/2005 as amended by Notification No. 33/2012. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... English Language finding the said taxability was contested before various matters before the Tribunal, the Bench finally decided the English Language training is covered under the Head of Commercial Coaching in Training Class Services . Since this issue settled by the Tribunal we are of the view these would a bonafide belief in the mind of appellant as to non-taxability of the amount received by them. In view of this, we hold that provisions of Section 80 can be invoked in the case in hand penalties liable to be imposed on the appellant in respect of the Abacus and English Language training can be set aside. Accordingly we order so. 8. The adjudicating authority while taking up the matter for denovo adjudication will keep in mind the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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