Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 91 - AT - Service TaxService tax demand - Service of commercial training and coaching - The dispute relates to the fees collected from the students during the period of April, May and June 2003 - 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 - Also note that there was 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 - Thus, fully agree with the finding of the authorities that the demand is barred by limitation - Accordingly appeal filed by the Revenue is rejected on the above ground itself.
|