2016 (12) TMI 926

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....ied. The course fee for each course is fixed and consists of two elements viz. the fees for imparting coaching and the value of the books based on the number of books to be supplied to the students. That "Commercial Training or Coaching Services" were brought under the service tax net w.e.f. 1/7/2003 and accordingly appellant obtained registration and started filing returns in form ST-3 for the period April, 2003 onwards. A letter dated 3/2/2005 was received by the appellant mentioning that amounts received in advance prior to 1/7/2003 were also liable to Service Tax. After due process of law, the differential amount of tax paid alongwith interest was confirmed and appropriated and penalties under Section 76 and 78 of the Act was imposed. I....

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.... of service tax as ascertained alongwith interest and accordingly intimated to the Department before issuance of the show cause notice. Hence, there is no occasion for invocation of the extended period and accordingly the penalties imposed under Section 76 and 78 of the Finance Act, 1994, should be set aside. In support of his submissions he relied on the following decisions of the Tribunal: Noble Institute (Education) Pvt. Ltd.Vs. Commr. of Service Tax, Ahmedabad-2008 (10) S.T.R. 374 (Tri.-Ahmedabad) CAIIT JEE (CAT JEE) Vs. Commr. of C. Ex., Allahabad-2010 (17) S.T.R. 391 (Tri.-Del.) PT Education & Training Services Ltd. Vs. Commr. of Central Excise, Vadodara-I-2008 (12) S.T.R. 582 (Tri.-Ahmedabad) He also filed copy of Board's....