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2012 (9) TMI 631 - AT - Service TaxDemand of service tax - Computer training - According to the appellant, they were eligible for exemption under Notification No. 24/04-ST which exempted commercial training or coaching given by a Vocational Training Institute - notification was amended w.e.f. 7th June 2005 vide Notification No. 19/05-ST to exclude the training provided by the Compute Training Institute from the scope of the said Notification - SCN issued on 29.2.09 demanding tax for the period 10.9.04 to March, 2005 – Held that:- They had a bonafide belief that the service was exempt since demand is raised invoking extended period of time, the demand appears to be time barred
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