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2011 (8) TMI 283 - CESTAT, NEW DELHIDemand - commercial training and coaching services - Since, the period involved in the present appeal is the initial period of introduction of coaching services to the service tax and created a lot of confusion - Even in respect of the fee collected prior to the introduction of the services, the Board s circular was issued only on 5.11.2003 laying down that service tax has to be calculated on pro rata basis - there was also audit on 2004 and a lot of correspondence was exchanged between the appellant and the Revenue, in spite of that, Show Cause Notice was issued only on 20.7.2006 - Therefpor, agree with the finding of the authorities that the demand is barred by limitation - Decided in favour of assessee.
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