https://www.taxtmi.com/caselaws?id=173567 The appellant successfully appealed against the Order-in-Appeal confirming a demand and penalty under Sections 76 and 78 of the Finance Act, 1994 for short payment of Service Tax on advance fees collected for coaching services. The Commissioner (Appeals) upheld the demand and penalty under Section 78 but set aside the penalty under Section 76. The issue centered on the chargeability of Service Tax on coaching services in English language before 1-7-2003. The appellant, eligible for exemption under Notification No. 9/2003-S.T., was granted relief as coaching in English language could impart skills for employment or self-employment. en-us Tue, 01 Oct 2013 00:00:00 +0530 Mon, 06 Mar 2017 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173567 The appellant successfully appealed against the Order-in-Appeal confirming a demand and penalty under Sections 76 and 78 of the Finance Act, 1994 for short payment of Service Tax on advance fees collected for coaching services. The Commissioner (Appeals) upheld the demand and penalty under Section 78 but set aside the penalty under Section 76. The issue centered on the chargeability of Service Tax on coaching services in English language before 1-7-2003. The appellant, eligible for exemption under Notification No. 9/2003-S.T., was granted relief as coaching in English language could impart skills for employment or self-employment. Case-Laws Service Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173567