https://www.taxtmi.com/caselaws?id=267803 The appeal before the Appellate Tribunal CESTAT Mumbai concerned the taxability of services provided by the respondent-assessee under the category of "Commercial Coaching and Training Centre." The Tribunal upheld the tax liability on the services following a Supreme Court judgment. However, the penalties imposed by the adjudicating authority were deemed unjustified due to a genuine belief held by the respondent and the interpretational nature of the issue. Consequently, the appeal seeking penalties was rejected, and no penalties were enforced against the respondent-assessee. en-us Thu, 03 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267803 The appeal before the Appellate Tribunal CESTAT Mumbai concerned the taxability of services provided by the respondent-assessee under the category of "Commercial Coaching and Training Centre." The Tribunal upheld the tax liability on the services following a Supreme Court judgment. However, the penalties imposed by the adjudicating authority were deemed unjustified due to a genuine belief held by the respondent and the interpretational nature of the issue. Consequently, the appeal seeking penalties was rejected, and no penalties were enforced against the respondent-assessee. Case-Laws Service Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267803