TaxTMI 
TaxTMI 
2015 (8) TMI 641
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....6 to 31.3.2008 respectively. 2. The issue involved in this case is regarding the service tax liability under the category of Commercial Training and Coaching Services. The show-cause notices sought to raise the demand on the ground that the appellant is liable to pay service tax as the services rendered, though charitable, are covered under the definition of Commercial Training or Coaching Services. Appellant contested the show-cause notices on merits as well as on limitation. Adjudicating authority after following due process of law, confirmed the demand raised along with interest and appropriated an amount of Rs. 5 lakhs paid and also imposed equivalent penalty under the provisions of Section 78 of the Finance Act, 1944. 3. Learned Coun....
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....g with CAs certificate. It is also his submission that the lower authorities have not considered the cum-tax calculation i.e. service tax based upon the amount received. It is his submission that reduction on hostel fees and refunded fees and cum-tax, the judgement in the case of I2IT Pvt Ltd. v. CCE - 2014 (34) STR 214 (Tri. Mum) will be applicable. It is also his submission that in any case penalty is not imposable under Section 78 as during the relevant period the appellant was under bonafide belief that being a charitable institutes, service tax liability does not arise under the category of Commercial Training or Coaching Services. 3.1 Learned Advocates further submission is that one demand in respect of Teaching English as one of for....
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....ength by both sides and perused the records. 6. The main issue involved in this case is regarding the claim of the appellant that they are a charitable Institute and they are not liable for taxation under the Commercial Training or Coaching Services. In our considered view the detailed submissions made by the learned Counsel needs to be rejected at the outset as the Larger Bench of this Tribunal in the case of Great Lakes Institute of Management (supra) has specifically held that the service tax liability arises on the charitable institutes which has now been affirmed by retrospective amendment. To that extent we reject the claim and uphold that they are liable for service tax liability under the category Commercial Training or Coaching Se....
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....eeds to be considered for calculation of tax liability. We also find that the claim as regards reduction of service tax liability on hotel fees and refund of fees which they have claimed as per the approval of the All India Council of Technical Institute for Indira College of Science needs to be considered in its correct perspective. The claim of the appellant that reduction of hotel fees and refund fees and cum-tax is upheld by the Tribunal in the case of I2IT Pvt. Ltd. (supra) is correct and we hold that the appellant is eligible for this benefit from the tax liability which needs to be recalculated. As regards the tax liability on English language course, we do find that in that case also the tax liability within the limitation period, u....