9911796707
TMI Blog2018 (12) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... nfusion during the relevant time about the taxability of the services provided by them. These views have been held by various judicial pronouncements that where-ever there was confusion about the taxability of service, the imposition of penalty is not warranted - penalty set aside - appeal allowed in part. - S.T. Appeal Nos.108,109/08 - FO/A/76786-76787/2018 - Dated:- 18-9-2018 - SHRI P.K. CHOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifications issued by the Government from time to time. The Notification No.9/2003-Service Tax dated 20.06.2003 exempted the taxable service provided in relation to computer training institute from 1st July, 2003 till 29.02.2004. The Notification at Explanation (II) defined the Computer Training Institute means a commercial training or coaching centre which provides coaching and training relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax by the Notifications Nos.9/2003-Service Tax dated 20.06.2003 01/2004- Service Tax dated 04.02.2004. This service was exempted from 01.07.2003 to 30.06.2004. These two Notifications were subsequently amended by Notification No.24/2004-Service Tax dated 10.09.2004 which was again modified by Notification No.19/2005-Service Tax dated 07.06.2005, which is not in dispute. The liability of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g institute should not get the exemption and intended the same to be shown by specifically excluding the same from the purview of the notification dated 10th September, 2004. The notification was also in operation from the date of its issuance, i.e., from 10-9-2004 to 15-6-2005 without there being any other intendment. 6. We find that this issue is settled in favour of the Revenue. At this s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
