https://www.taxtmi.com/caselaws?id=256239 The appellant successfully appealed against the demand of duty on vocational coaching service and excess utilization of input service credit. The tribunal ruled that penalties should not be imposed if service tax and interest were paid before the show cause notice issuance. The confusion caused by changes in exemption notifications led to a lack of deliberate avoidance of service tax payment by the appellant. The tribunal found the penalties harsh and unwarranted once the duty was paid, setting aside the impugned order. en-us Mon, 19 Jan 2015 00:00:00 +0530 Fri, 06 Feb 2015 10:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256239 The appellant successfully appealed against the demand of duty on vocational coaching service and excess utilization of input service credit. The tribunal ruled that penalties should not be imposed if service tax and interest were paid before the show cause notice issuance. The confusion caused by changes in exemption notifications led to a lack of deliberate avoidance of service tax payment by the appellant. The tribunal found the penalties harsh and unwarranted once the duty was paid, setting aside the impugned order. Case-Laws Service Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256239