TaxTMI 
TaxTMI 
2024 (4) TMI 110
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....ndent. ORDER Appellant is absent on call despite notice being served. As this is the third date fixed for Hearing, with the assistance of learned AR for Revenue, this Appeal is taken up for hearing and disposal. 2. The issue in this Appeal is whether the Appellant is entitled to SSI Exemption on the value of services rendered by them. 3. The brief facts of the case are that the Appellants hav....
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....dents during the period 2005-06 and 2006-07 for the courses of M/s SITD. Out of Rs.1,76,000/-, they have sent an amount of Rs.66,000/- to M/s SITD towards Registration Fees (Rs.44,000/-) and Application Fees (Rs.22,000/-). The remaining amount of Rs.1,10,000/- was received by them as monthly coaching fees. SCN dt.12.10.2010 was issued by the Assistant Commissioner, Nellore Division for the followi....
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....e Appeal in part, observing as follows: "13. In the present case, the first ST3 Return for the period ending 30.09.2005 has to be filed with the department on 25.10.2005. So, the Show Cause Notice was issued by the Adjudicating Authority on 12.10.2010 which is well in 5 years as envisaged under Section 73(1) of the Finance Act, 1994. So, the objection of the assessee that the Show Cause Notice w....
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....bove. In respect of penalties imposed under Section 76 and 78 are not tenable. I have taken a lenient view in this matter. The Penalty imposed under Section 76 is set aside and the penalty imposed under Section 78 is upheld. Accordingly, I pass the following order. ORDER The appeal filed by the appellants against the Order-in-Original No. 20/2011-ST dated 28.10.2011 passed by the Assistant Com....