https://www.taxtmi.com/caselaws?id=366125 The Tribunal allowed the appellant's appeal, setting aside the order confirming a demand for service tax and penalty under Section 78. The Tribunal held that the appellant's activity of allowing students to use their premises for project work did not constitute 'commercial training or coaching' services as defined in the Finance Act, 1994. It found the Commissioner(Appeals) order to be contrary to the specific provisions of the Act and unsustainable in law, emphasizing the importance of proper classification and taxation based on the specific provisions of the law. en-us Tue, 28 Aug 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366125 The Tribunal allowed the appellant's appeal, setting aside the order confirming a demand for service tax and penalty under Section 78. The Tribunal held that the appellant's activity of allowing students to use their premises for project work did not constitute 'commercial training or coaching' services as defined in the Finance Act, 1994. It found the Commissioner(Appeals) order to be contrary to the specific provisions of the Act and unsustainable in law, emphasizing the importance of proper classification and taxation based on the specific provisions of the law. Case-Laws Service Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366125