TaxTMI 
TaxTMI 
2014 (4) TMI 919
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....ort) is engaged in imparting education by conducting course for personality development and orientation programme. The programme conducted are towards enhancement of personal skills of the participants inspiring them to be more effective, aesthetic values and practical at the same time in all realms of life. One of the courses conducted which is called "The Landmark Forum" takes place over three consecutive days and an evening session. The participants in such forums are from college going students to senior citizens. The programme is conducted in a group study with the instructors who are skilled, perspective, effective and well trained. The programme also in act helps in enhancement of skill of the participants in respect of performance and effectiveness, to which they conduct, the growth of their personal productivity. The experience of which they make, the degree of which they enjoy through life and provide lasting result they expect and unfold over time. The appellant is registered under Section 25 of the Companies Act. The main objects of the memorandum of association states that the appellant will carry on educational activity including delivering the 60 hours courses of tra....
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....s not a commercial organization and as such not covered under the provisions of Service Tax. Coaching or training usually refer to a structured medium of long term courses or programme wherein the trainees acquire certain pre-defined skills in pre-defined subject. In the appellant's case, they conducted various workshops/seminars which were for extremely short period for a day or maximum 3-4 days and the issues addressed in such workshops are varied. The courses did not have a clear set of deliverables nor a focused subject. The programmes were highly interactive in nature where various philosophies of life were discussed. The courses are in parity with religious, spiritual or philanthropic purposes or art of living. The participants of the course were from diverse spectrum of people which included students, housewives, retired people, employed persons and self employed personalities also. The programme did not help the participants in enhancing their earning capacities. It was more of a self relief. Further, the courses being in the nature of hobby or coaching for hobbies and recreation was exempted from levy of Service Tax. It was further contended that in view of the various....
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....pellants had relied on the ruling of Larger Bench of the Tribunal in the case of Shri Chakra Tyres - 1999 (108) ELT 361 (LB) and also on the ruling of the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. Maruti Udyog Ltd. - 2002 (49) RLT 1 (SC) - and also on the Trade Notice No. 20/2002 dated 23.5.2002 of Delhi-II Commissionerate. This contention was rejected by the learned Commissioner observing that the gross amount can be considered as price-cum-tax only when the gross amount charged by the service provider is inclusive of Service Tax. In the appellant's case while charging the amount to the participants, it is not at all mentioned - 'inclusive of Service Tax, therefore, the question to consider the amount received as inclusive of Service Tax does not arise. Further, Section 67 (1) of the Finance Act stipulates that the Service Tax shall be levied on the gross amount and there is no scope of any abatement towards the tax amount unless the provisions of sub-section (2) of Section 67 are satisfied. 2.6 As regards penalty it was observed that the appellants have failed in fulfilling their obligations under the provisions of Service Tax Law and for ....
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....de. (vii) Further, the investigation of Section 80 of the Finance Act, 1994, as the dispute relating to interpretation of the statute is involved, there is a reasonable cause for non-payment of Service Tax/ or compliance with the other provisions of the Service Tax law and accordingly, penalties imposed are fit to be set aside. (viii) That the liability of the appellant having arisen due to amendment in the Finance Act, 1994 vide Finance Bill, 2010 with retrospective effect, provide that charitable organization like the appellant would be covered under the taxable head of commercial coaching and training centre. There are no deliverable and accordingly, the penal liability is to be set aside. (ix) In the appeal for the subsequent period, the grounds of the appeal are similar. The only additional ground raised is that the show-cause notice has been issued by person not authorized by law and the Commissioner of Service Tax, Mumbai-II has no jurisdiction or authority in the law to adjudicate the show-cause notice. The Counsel for the appellant has not pressed additional ground in the appeal as regards the 'jurisdiction&....
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....bona fide. 5. Learned Addl. Commissioner (AR) appearing for the Revenue supports the impugned order and has placed reliance on the ruling of this Tribunal in the case of Ajai Kumar Agnihotri Vs. Commissioner of Central Excise, Kanpur (Tri-Del) -wherein this Tribunal has held that where the ruling in support of the appellants in identical facts were pronounced after the end of the period in dispute, it cannot be said that the appellant had a bona fide belief in view of the ruling pronounced subsequently. Further, reliance has been placed on the Larger Bench's ruling of the Tribunal in the case of Great Lakes Institute Management Ltd. & Others Vs. CCE, Chennai & Others -, wherein it has been held that the provisions of the Act enact a specific regime of taxation, under a distinct field of legislation authorised to Parliament. In the absence of authorization under the provisions of the Act, to refer to provisions in any other enactment to identify the scope and contours of expressions used in the Act, identifying etymological nuances, distinctions or searching for explication of meaning of expressions used in the Act, by recourse to definitions or meaning of similar or analogou....