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TMI Blog2018 (8) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax for the period prior to 27.02.2010. Penalty u/s 78 set aside - As far as penalty imposed under Section 76 is concerned, the matter remanded to the adjudicating authority to recalculate the demand for the period after 27.02.2010 and also to recalculate the penalty under Section 76 - the penalty imposed under Section 77 is reduced to ₹ 5,000/-. Appeal allowed in part. - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils regarding services provided by them by its letters dated July August, 2011 and in reply the Appellants by their letters dated 05.08.2011 19.10.2011 provided the requisite details like copy of agreement; gross receipts for the period from April 2007 to March 2011 as well as other related documents to the Department. It appeared to Revenue that the Appellants are liable to pay Service Tax as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. On appeal before the learned Commissioner (Appeals), the said order was upheld by the impugned order. Being aggrieved, the Appellants have filed the present appeal. 3. The learned counsel appearing for the Appellants submitted that they are mainly providing training in speaking English language which is exempt under Notification No. 09.2003- ST. She relied upon the ruling of this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after 27.02.2010 the latitude to Service Tax is definitely there. She also submitted that there is no malafide on the part of the Appellants being under the bonafide belief of exempted from payment of Service Tax and, therefore, could not take steps for payment of service tax. Accordingly, she prayed for deletion of penalty after 27.03.2010 and also relied upon the ruling of the Single Member Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, we hold that the demand for the extended period is not sustainable and also that the Appellant is not liable to pay Service Tax for the period prior to 27.02.2010. Therefore, we set aside the penalty under Section 78 of the Act. As far as penalty imposed under Section 76 is concerned, we remand the matter to the adjudicating authority to recalculate the demand for the period after 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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