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2014 (9) TMI 346 - AT - Service TaxExtended period of limitation - Commercial training or coaching services - computer training institute - exemption Notification No. 24/2004-ST - Held that:- the decision of the Tribunal in the case of Sunwin Technosolution [2007 (6) TMI 34 - CESTAT, KOLKATA] was in favour of the assessee and it was subsequently set aside by the Hon'ble Supreme Court [2010 (9) TMI 71 - SUPREME COURT OF INDIA] and in view of the fact that the appellant wrote a letter regarding their activity and sought advice, we find merit in the contention that the allegation of suppression with intent to evade payment of duty is not sustainable in respect of demand which is confirmed in respect of computer training. The demand beyond the normal period of limitation is set aside. - As we are setting aside the demand beyond the normal of limitation, therefore penalty is also set aside in this regard. - Decided in favor of assessee. Manpower Recruitment or Supply Agency Service - Held that:- The appellants are providing their employees to various companies temporarily. Therefore, appellants are liable to pay service tax with effect from 16.6.2005 - The demand prior to 16.6.2005 is set aside - Decided partly in favor of assessee. Intellectual Property Service - Held that:- admittedly the fact is that the appellants have the property right over a software which they allowed to be used by their clients. - demand within limitation confirmed with penalties - Decided against the assessee.
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