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TMI Blog2018 (9) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ebatable issue before the decision in Sri Chaitanya Educational Committee [2015 (6) TMI 627 - CESTAT BANGALORE (LB)] was rendered on 1st June 2015 - No fault can be found in the present facts with the impugned order of the Tribunal restricting the demand only to that extent of normal period of limitation and deletion of equivalent penalty under Section 78 of the Act. This as the Tribunal found on facts and on the basis of the law that the Respondent was under a bonafide belief that no service tax is payable by a charitable institution rendering the service of Commercial Training and Coaching. Appeal dismissed - decided against Revenue. - CENTRAL EXCISE APPEAL NO. 207 OF 2017 - - - Dated:- 5-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st April 2006 and 1st April 2006 to 31st March 2008 respectively. The two notices also required the Respondent to show cause why penalty under Section 78 of the Act should not be imposed under the Act. The Respondent contested both the Notices on merits as well as on the limitations. However, the Commissioner (Central Excise) confirmed both the Show Cause Notices including the extended period of limitation and also imposed a penalty equivalent to the service tax payable under Section 78 of the Act. 5. Being aggrieved, the Respondent filed Appeals to the Tribunal. By the impugned order dated 10th July 2017, the Tribunal confirmed the chargeability to tax even in respect of charitable institutions engaged in rendering the educational ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order dated 10th July 2015 placed reliance upon the above order of Sri Chaitanya Educational Committee (supra) and restricted the demand in both the Notices to the extent of the demand being within the normal period of limitation and also deleted the penalty. 6. The grievance of the Revenue is the deletion of the demand beyond the normal period of limitation and setting aside of equivalent penalty under Section 78 of the Act. Ms. Cardozo, the learned Counsel appearing in support of the Appeal reiterates the finding of the original Authority. 7. We find that it is undisputed before us that the issue of a charitable institution rendering the service of Commercial Training and Coaching being chargeable to service tax under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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