https://www.taxtmi.com/caselaws?id=428729 The Tribunal held that the appellant was liable for service tax under Commercial Training or Coaching Service for providing computer training services. The appellant was deemed ineligible for small scale exemption as they provided services under another person's brand name. The Tribunal also ruled that the appellant was not entitled to exemption under vocational training services. However, the demand for the extended period and penalty under section 78 were set aside as the appellant had not concealed any transactions and had a taxable value below the exemption limit. The appeal was partly allowed in favor of the appellant. en-us Fri, 07 Oct 2022 00:00:00 +0530 Mon, 10 Oct 2022 10:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428729 The Tribunal held that the appellant was liable for service tax under Commercial Training or Coaching Service for providing computer training services. The appellant was deemed ineligible for small scale exemption as they provided services under another person's brand name. The Tribunal also ruled that the appellant was not entitled to exemption under vocational training services. However, the demand for the extended period and penalty under section 78 were set aside as the appellant had not concealed any transactions and had a taxable value below the exemption limit. The appeal was partly allowed in favor of the appellant. Case-Laws Service Tax Fri, 07 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428729