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TMI Blog2019 (1) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 65 (105) (zzc) of Finance Act, 1944 has undergone a sea change in its impact and admitting of no exceptions save that explicitly excluded by Parliament or deliberately exempted under the relevant powers devolving on the executive. Consequently, in relation to the present dispute, it is the extent of applicability of exemption notifications that would allow for a proper resolution. From inception, recreational training centres have been illustrated by reference to dance, singing, martial arts and hobbies. Not only is this claim for alternative benefit accorded to mutually exclusive categories repugnant to propriety expected of a training centre handling students but appears to have all the hallmarks of a shot in the dark without muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 and the other in order-in-original no. PUN-EXCUS-003-COM-042-13-14 dated 31st January 2014 of Commissioner of Central Excise, Pune-III confirming liability of 3,88,29,571 and 1,42,45,852 in the former and 1,05,16,532 in the latter. Besides, interest was charged and penalties imposed all of which are under challenge in these three appeals which are disposed off by this common order. 2. The entirety of the demand straddles two epochs of the tax regime: that of enumerated, specific taxable service till June 2012 and that of the negative list, with attendant irrelevance of the definitions in section 65 of Finance Act, 1994, for the period thereafter. Moreover, the scheme of tax of this service had its inherent peculiarity with the dilemma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been suppression on their part and that they had, by their letter informed the jurisdictional authorities of their activities which was not responded to, that the demand was fructified on the basis of information furnished by them, that the conducting of this course was in the public domain and that interpretation of law was the cause of this dispute. According to Learned Counsel, demand is, therefore, barred by limitation and penalty could not have been imposed. 4. Reliance is placed by him on the decision of the Tribunal in British School of Language v. Commissioner of Service Tax [2017 (4) GSTL 212 (Tri-Del)] and in Actors Prepares v. Commissioner of Service Tax, Mumbai [2014 (33) STR 546 (Tri-Mumbai]. 5. We have also heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sea change in its impact and admitting of no exceptions save that explicitly excluded by Parliament or deliberately exempted under the relevant powers devolving on the executive. Consequently, in relation to the present dispute, it is the extent of applicability of exemption notifications that would allow for a proper resolution. 7. The initial claim of the appellant is that 'vocational training' is the sphere of its activity. Even this, by their own admission and claim for coverage within the decision of the Tribunal in re Actor Prepares, would not benefit them for the period after March 2010. It would appear that acknowledging this frailty, the descriptional shift is now placed before us. Moreover, notwithstanding the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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