https://www.taxtmi.com/caselaws?id=254320 The judgment addressed the confirmation of demand of service tax and penalty for commercial training services. The appellant challenged the demand and penalty based on limitation grounds. The small scale exemption was not extended due to branded services. The penalty under Section 76 was set aside considering the absence of malafide intent. The absence of malafide intent influenced the decisions on penalty and limitation, leading to the appeal being allowed with consequential relief as the demand was barred by limitation. en-us Thu, 25 Sep 2014 00:00:00 +0530 Thu, 18 Dec 2014 17:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254320 The judgment addressed the confirmation of demand of service tax and penalty for commercial training services. The appellant challenged the demand and penalty based on limitation grounds. The small scale exemption was not extended due to branded services. The penalty under Section 76 was set aside considering the absence of malafide intent. The absence of malafide intent influenced the decisions on penalty and limitation, leading to the appeal being allowed with consequential relief as the demand was barred by limitation. Case-Laws Service Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254320