https://www.taxtmi.com/caselaws?id=202761 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, a franchisee of a computer education company, regarding the applicability of Service Tax on commercial coaching services. The Tribunal found the appellant eligible for small-scale exemption due to their turnover being below the threshold, leading to the dismissal of penalties under Sections 76 and 78 of the Finance Act, 1994. The Tribunal invoked Section 80 based on reasonable grounds, considering the appellant's lack of awareness and their compliance with tax payments despite not collecting from students. This decision favored the appellant and rejected the Department's appeal. en-us Fri, 17 Sep 2010 00:00:00 +0530 Wed, 11 May 2011 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202761 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, a franchisee of a computer education company, regarding the applicability of Service Tax on commercial coaching services. The Tribunal found the appellant eligible for small-scale exemption due to their turnover being below the threshold, leading to the dismissal of penalties under Sections 76 and 78 of the Finance Act, 1994. The Tribunal invoked Section 80 based on reasonable grounds, considering the appellant's lack of awareness and their compliance with tax payments despite not collecting from students. This decision favored the appellant and rejected the Department's appeal. Case-Laws Service Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202761