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2014 (12) TMI 663 - AT - Service TaxCommercial training or coaching services - benefit of small scale exemption Notification No. 6/05-ST does not stand extended by lower authorities on the ground that the services provided by them are the branded services and as such excluded from the applicability of the notification - Bar of limitation - Held that:- There is a clear finding by the Appellate Authority about the absence of malafide on the part of the appellant, the same finding would be applicable for the purpose of limitation. If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also. Accordingly, we set aside the impugned order on the ground of demand being barred by limitation - Decided in favour of assessee.
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