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2018 (12) TMI 1111 - CESTAT AHMEDABADExtended period of limitation - penalty - Rate of tax - commercial coaching and training service - Contention of the department is that the appellant have collected advance amount towards coaching and training service whereas in the middle of the course session the service tax rate was revised from 8% to 10.2% - Held that:- The issue involved is interpretation of law that whether the service tax rate is applicable on the date of receipt of advance or on the date of providing the services - the issue being of interpretation of law, longer period of demand cannot be invoked, hence the demand for the extended period was set aside. The demand for extended period and corresponding penalty will not sustain on limitation itself - appeal allowed in part.
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