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2012 (3) TMI 198 - AT - Service TaxPeriod of Limitation - Coaching and Training classes - demand imposed on advance fees collected during the period April 2003 to June 2003 - Service Tax liability on Commercial & Training Classes introduced from 01.07.2003 – SCN issued on 28.06.2005 – Held that:- During the relevant period, there was confusion as regards the leviability of amount collected in advance as Board s circular dt.1.7.2003 had clarified that no Service Tax liability arises on advance payment received, while the Board s circular dt.05.11.2003 reiterates that Service Tax paid on such advance amounts. In such a confused situation, we find that there cannot be any allegation of suppression of the facts on the appellant. Therefore, Demand imposed by issuing the SCN in 2005 seems to be hit by limitation. See CAIIT JEE (CAT JEE) Vs CCE Allahabad (2009 - TMI - 32715 - CESTAT, New Delhi), Noble Institute (Education) Pvt.Ltd. Vs CST Ahmedabad 2008 (2008 - TMI - 4275 - CESTAT, Ahmedabad) – Decided in favor of assessee.
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