https://www.taxtmi.com/caselaws?id=32959 The tribunal upheld most of the service tax demand, except where discounts were already considered. It reduced the penalty under section 76 to Rs.25,000 but maintained the penalty under section 78. The appeal challenging the service tax demand on various grounds, including discounts, income from partners' tuitions, and sale of application forms, was mostly dismissed. The tribunal found the student-wise register reliable for tax calculation and rejected claims of partners giving independent tuitions and the sale of application forms being unrelated to commercial coaching services. The service tax demand was affirmed with interest, and penalties were adjusted based on the presented circumstances. en-us Thu, 15 Jan 2009 00:00:00 +0530 Mon, 21 Apr 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32959 The tribunal upheld most of the service tax demand, except where discounts were already considered. It reduced the penalty under section 76 to Rs.25,000 but maintained the penalty under section 78. The appeal challenging the service tax demand on various grounds, including discounts, income from partners' tuitions, and sale of application forms, was mostly dismissed. The tribunal found the student-wise register reliable for tax calculation and rejected claims of partners giving independent tuitions and the sale of application forms being unrelated to commercial coaching services. The service tax demand was affirmed with interest, and penalties were adjusted based on the presented circumstances. Case-Laws Service Tax Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32959