https://www.taxtmi.com/caselaws?id=362957 The Tribunal ruled in favor of the assessee, formerly National Maritime Academy, now Indian Marine University, in a case concerning the classification of training services provided to port and highway officials. The Tribunal found that the courses were approved by government authorities and operated on a non-profit basis, not falling under Commercial Training and Coaching Services for service tax liability. The demand for service tax, interest, and penalties was deemed unjustified, leading to the setting aside of penalties under section 80 of the Finance Act, 1994. The appeal by the assessee was allowed, and the Revenue's appeal for penalties was dismissed. en-us Thu, 12 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362957 The Tribunal ruled in favor of the assessee, formerly National Maritime Academy, now Indian Marine University, in a case concerning the classification of training services provided to port and highway officials. The Tribunal found that the courses were approved by government authorities and operated on a non-profit basis, not falling under Commercial Training and Coaching Services for service tax liability. The demand for service tax, interest, and penalties was deemed unjustified, leading to the setting aside of penalties under section 80 of the Finance Act, 1994. The appeal by the assessee was allowed, and the Revenue's appeal for penalties was dismissed. Case-Laws Service Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362957