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2010 (6) TMI 351 - AT - Service TaxWaiver of pre-deposit - Service tax liability, penalty and interest - on the ground that appellant is providing services of commercial training or coaching - appellant is a society or not - by retrospective amendment, activity of the appellant would get covered under the services of "Commercial Training and Coaching Center" - Held that: - Govt. of India has brought in retrospective amendment to the definition of "Commercial Coaching and Training Centre" which could include the activity of the appellant and liability to service tax arises - Retrospective amendment made by the Act is silent on the question of limitation - application for waiver of pre-deposit of the amount involved is allowed - on the ground of limitation
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