https://www.taxtmi.com/caselaws?id=388809 The tribunal dismissed the appeal, upholding the demand for service tax, interest, and penalties. The appellants' activities were deemed as 'Commercial Coaching and Training', not qualifying for the exemption under Notification No. 10/2003-ST due to direct fee payments by service recipients. The decision in the case of Sri Chaitanya Educational Committee was applied, affirming the liability for service tax on independently provided coaching services. Penalties under Section 77 and 78 of the Finance Act, 1994, were upheld based on the established service tax liability. en-us Thu, 21 Nov 2019 00:00:00 +0530 Sat, 23 Nov 2019 09:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388809 The tribunal dismissed the appeal, upholding the demand for service tax, interest, and penalties. The appellants' activities were deemed as 'Commercial Coaching and Training', not qualifying for the exemption under Notification No. 10/2003-ST due to direct fee payments by service recipients. The decision in the case of Sri Chaitanya Educational Committee was applied, affirming the liability for service tax on independently provided coaching services. Penalties under Section 77 and 78 of the Finance Act, 1994, were upheld based on the established service tax liability. Case-Laws Service Tax Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388809