Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 695 - AT - Service TaxComputer training services - non discharge of service tax liability during the period July 2004 to March 2005 - appellant contended that during the said period computer training was covered under vocational training being exempted from service tax vide notification No. 9/2003-S.T. 12-06-2003 read with subsequent notification No. 24/2004-ST dated 10-09-2004 - Held that:-The demand in the present case stand raised for the period July 2004 to March 2005 by way of issuance of show cause notice on 22-09-2010. During the relevant period all the decisions of the Tribunal were in favour of the assessee, laying down that a computer training institute is covered by the expression vocational training institute and as such, was exempted from service tax - no fault can be found on the part of the assessee to interpret the law in the same manner and not to pay service tax on the computer training services. It is only subsequently that the law declared by the Tribunal was reversed by in the case of Sunwin Techno Solutions Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] as such there was a bonafide belief on the part of the assessee not to pay service tax on the computer training services provided by them. There is no evidence indicating any malafide suppression or mis-statement with an intent to evade duty on the part the appellant. Thus demand stands raised against the appellant by invoking the longer period of limitation, is not justifiable. In favour of assessee.
|