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TMI Blog2019 (2) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... ional institute as the participants do not immediately qualify for employment or for self-employment - Held that:- The appellant has rendered professional training relating to various procedures and statutory compliances to be made in relation to export / import of goods in the field of foreign trade. The training course is designed in such a way that all procedures, statutory requirements, foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 40333/2019 - Dated:- 18-2-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Kannan, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench The appellants have conducted professional training to individuals in the field of foreign trade for a consideration at Madurai, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Today, when the matter came up for hearing, ld. counsel Shri M. Kannann made oral and written submissions which are broadly summarized as under:- 2.1 The appellant has rendered professional training relating to various procedures and statutory compliances to be made in relation to export / import of goods in the field of foreign trade. The training course is designed in such a way that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter is no longer res integra and has been settled by number of decisions of the Tribunal as well as High Courts. He relied on the following case laws:- a. 2014 (34) STR 161 (Del.) Commissioner of Service Tax Vs.. Ashu Exports Ltd. b. 2019 (20) GSTL 84 (Tri. Chennai) M. Rajan Vs. Commissioner of Service Tax, Chennai c. 2012 (25) STR 359 (Tri. Del.) Ashu Export Promoters Vs. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to calculate the tax liability for that period. In such denovo consideration, the original authority shall extend cum-tax benefit if otherwise prescribed by law. Considering that the issue per se was mired in litigation during the entire period, we are of the view that the penalty will not be imposable even for the tax liability that may be reworked out for the period from1.7.2004 to 9.9.2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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