2018 (8) TMI 624

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.... ORDER Per Anil Choudhary: The Appellant is in appeal against the order of the Commissioner (Appeals) vide which duty and penalties have been confirmed for the period 31.08.2007 to 31.03.2011 by classifying the service provided by them under the heading "Commercial Training or Coaching‟. 2. The brief facts of the case are that, Smt Sneh Piplani, Proprietor of M/s ACE Institute for Educa....

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....of the Act. Accordingly, show cause notice dated 10.02.2012 invoking the extended period of limitation, for the period 2006-07 to 2010-11, was issued. The Appellants contested the show cause notice. However, the proposed demand of Service Tax of Rs. 3,42,222/- was confirmed, appropriating the already deposited amount of Rs. 70,000/-. Further, penalties under Section 76, 77 and 78 of the Finance Ac....

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....n amendment in the scheme of exemption vide Notification No. 3/2010-ST dated 27.02.2010 amending the earlier exemption Notification wherein 'Vocational Training Institute' was defined to mean an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961.....

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....onal Training Institute‟, the Appellant was duty bound to take effective steps for payment of Service Tax. Accordingly, he justified the confirmation of demand as well as penalty for the period after 27.03.2010. 5. Having considered the rival contentions, we are satisfied that in the facts and circumstances of the case, no case for suppression and/or malafide conduct is made out against the....