https://www.taxtmi.com/caselaws?id=266886 The Tribunal upheld the Order-in-Original, ruling that the adjudicating authority correctly refrained from imposing penalties on the respondent for non-discharge of service tax liability under commercial coaching or training services. The authority's decision was supported by the respondent's justifiable reasons for non-compliance, as outlined in Section 80 of the Finance Act 1994. The Tribunal found the impugned order legally sound, rejecting the revenue's appeal seeking penalties under section 76. en-us Thu, 24 Sep 2015 00:00:00 +0530 Mon, 26 Oct 2015 00:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266886 The Tribunal upheld the Order-in-Original, ruling that the adjudicating authority correctly refrained from imposing penalties on the respondent for non-discharge of service tax liability under commercial coaching or training services. The authority's decision was supported by the respondent's justifiable reasons for non-compliance, as outlined in Section 80 of the Finance Act 1994. The Tribunal found the impugned order legally sound, rejecting the revenue's appeal seeking penalties under section 76. Case-Laws Service Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266886