2009 (9) TMI 564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate, for the Appellant, Shri M. Ravi Rajendran, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - These are appeals filed by the Revenue and the assessee, M/s. Svenpa Systems against a common order of the Commissioner (Appeals), Mangaiore. M/s. Svenpa Systems runs a computer training centre as a franchisee of M/s. Aptech. Vide the impugned order, the Commissioner aff....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that it was aware of the Service tax law. The respondent had suppressed the relevant facts from the Department with an intention to evade payment of Service tax. The Commissioner (Appeal) had shown undue leniency by waiving the penalty u/s 78 of the Act. This part of the order was not legal and proper. Thus penalty had to be restored. Appeal No. ST/224/06 3. In the appeal filed by the asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Confusion had prevailed in the field as to whether the computer training institutes were entitled to exemption granted to vocational training institutes. As the appellant ran the institute for vocational training sponsored by the Govt. of Karnataka and ran a franchise on behalf of Aptech, they provided training collecting the fees prescribed by the Govt. and receiving subsidy granted by the G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eriod 1-7-2004 to 31-3-2005 in respect of computer training imparted by it as a franchisee of Aptech. We find that under Notification No. 24/04-S.T. 10-9-04 the impugned activity was exempt from Service tax as the assessee had imparted computer training to educated unemployed youth under Yuva.com programme. This training equipped the candidates with skill and competence to set up their own venture....