Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount received for rendition of commercial coaching or training services i.e. 80% of the amount paid by students - demand set aside - AT
Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount received for rendition of commercial coaching or training services i.e. 80% of the amount paid by students - demand set aside - AT
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