https://www.taxtmi.com/caselaws?id=345672 Exemption eligibility for Abacus, handwriting and Vedic Maths training under Notification No. 06/2005-ST, as amended, depended on factual verification of the turnover and related records, so the matter was remanded for de novo adjudication after natural justice. Penalties on the service tax demands relating to Abacus and English Language training were set aside because the appellant's non-taxability view was held to be bona fide, supported by then-prevailing Tribunal decisions and the pending Supreme Court issue on Abacus training, attracting relief under section 80 of the Finance Act, 1994. en-us Wed, 21 Jun 2017 00:00:00 +0530 Sat, 29 Jul 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345672 Exemption eligibility for Abacus, handwriting and Vedic Maths training under Notification No. 06/2005-ST, as amended, depended on factual verification of the turnover and related records, so the matter was remanded for de novo adjudication after natural justice. Penalties on the service tax demands relating to Abacus and English Language training were set aside because the appellant's non-taxability view was held to be bona fide, supported by then-prevailing Tribunal decisions and the pending Supreme Court issue on Abacus training, attracting relief under section 80 of the Finance Act, 1994. Case-Laws Service Tax Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345672