https://www.taxtmi.com/caselaws?id=4597 The Tribunal held that the appellant, a commercial training center, is solely liable to pay service tax on the entire amount collected from students, rejecting the argument of fee sharing with another entity. The appellant's claim for availing Cenvat Credit was dismissed due to lack of evidence. The Tribunal found no merit in the appellant's argument against invoking the extended period for penalty waiver, directing the appellant to deposit the entire service tax amount within eight weeks, with waiver of the penalty amount upon deposit. Compliance and further orders were scheduled for a specified date. en-us Wed, 20 Feb 2008 00:00:00 +0530 Tue, 15 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4597 The Tribunal held that the appellant, a commercial training center, is solely liable to pay service tax on the entire amount collected from students, rejecting the argument of fee sharing with another entity. The appellant's claim for availing Cenvat Credit was dismissed due to lack of evidence. The Tribunal found no merit in the appellant's argument against invoking the extended period for penalty waiver, directing the appellant to deposit the entire service tax amount within eight weeks, with waiver of the penalty amount upon deposit. Compliance and further orders were scheduled for a specified date. Case-Laws Service Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4597