https://www.taxtmi.com/caselaws?id=363223 The Tribunal ruled in favor of the appellant, finding that the courses offered by the appellant qualified as vocational training exempt from service tax under 'Commercial Training or Coaching Service'. The confusion regarding liability for franchisee service led to the waiver of penalty due to changes in definitions during the relevant period. The Tribunal set aside the demand for 'Commercial Training or Coaching Service' and the penalty for franchisee service, while upholding the demand and interest for franchisee service. The appeal was partially allowed in favor of the appellant. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 13 Feb 2019 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363223 The Tribunal ruled in favor of the appellant, finding that the courses offered by the appellant qualified as vocational training exempt from service tax under 'Commercial Training or Coaching Service'. The confusion regarding liability for franchisee service led to the waiver of penalty due to changes in definitions during the relevant period. The Tribunal set aside the demand for 'Commercial Training or Coaching Service' and the penalty for franchisee service, while upholding the demand and interest for franchisee service. The appeal was partially allowed in favor of the appellant. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363223