2011 (4) TMI 484

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....ri B.L.Soni, SDR   PER: ARCHANA WADHAWA   After hearing both sides, we find that the service tax of Rs.34,51,446/- stands confirmed against the appellant under the category of commercial training and coaching services for the period from 1.7.2004 to 31.3.2006. In addition a penalty of identical amount stands imposed under section 78 of the Finance Act, 1994 alongwith penalties of R....

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....ervice was exempted from payment of service tax vide Notification No.9/2003 dated 20.6.2003. However, the said exemption withdrawn from 1.7.2003 and the computer education was made taxable to service tax with effect from the said date. He submits that the appellant was not aware of the above development as it is situated in a small district where there was no central excise office during the relev....

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....afide on the part. In such circumstances, he submits that it is fit the case for invocation of provision under section 80 of the Finance Act, 1994 and prays for setting aside the penalty imposed upon the appellant under various sections.   4. Countering the above arguments, learned DR appearing for the Revenue submits that the appellant has never approached the department for registration ....

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....n of Central Excise/Service Tax in that area. Further, the appellant had started coaching centre only a year back in that year. We also find that earlier the coaching centres were exempted from payment of service tax with effect from 1.7.2004. That being the initial period of levy of service tax, there was lot of confusion in the field and it can be safely concluded that there was no malafide on t....