https://www.taxtmi.com/caselaws?id=345018 The Tribunal ruled in favor of the appellant, finding that their training services qualified as vocational training, exempting them from service tax for specific periods. The matter was remanded for verification of service tax payment and cenvat credit. The denial of cenvat credit required recalculations for the exempt period. Penalties under Sections 76, 77, and 78 were applicable due to registration and filing failures, but the quantum needed reassessment based on the revised demand. The impugned order was set aside for reassessment of demand, cenvat credit, and penalties. en-us Mon, 19 Jun 2017 00:00:00 +0530 Wed, 12 Jul 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345018 The Tribunal ruled in favor of the appellant, finding that their training services qualified as vocational training, exempting them from service tax for specific periods. The matter was remanded for verification of service tax payment and cenvat credit. The denial of cenvat credit required recalculations for the exempt period. Penalties under Sections 76, 77, and 78 were applicable due to registration and filing failures, but the quantum needed reassessment based on the revised demand. The impugned order was set aside for reassessment of demand, cenvat credit, and penalties. Case-Laws Service Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345018