https://www.taxtmi.com/caselaws?id=436235 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the non-inclusion of study material value in the taxable value of coaching services. Additionally, the Tribunal affirmed the imposition of penalty under Section 78 of the Finance Act, as the assessee's failure to pay Service Tax was deemed not due to mere delays but lack of diligence in registration and tax compliance. The Tribunal also upheld the invocation of the extended period of limitation, dismissing the assessee's arguments. Both appeals were dismissed, confirming the initial decisions. en-us Mon, 03 Apr 2023 00:00:00 +0530 Sat, 08 Apr 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436235 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the non-inclusion of study material value in the taxable value of coaching services. Additionally, the Tribunal affirmed the imposition of penalty under Section 78 of the Finance Act, as the assessee's failure to pay Service Tax was deemed not due to mere delays but lack of diligence in registration and tax compliance. The Tribunal also upheld the invocation of the extended period of limitation, dismissing the assessee's arguments. Both appeals were dismissed, confirming the initial decisions. Case-Laws Service Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436235