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2015 (9) TMI 476 - AT - Service TaxCommercial training or coaching service - The appellant is a R&D organization under the Ministry of Commerce & Industry with a mandate to undertake and promote research and other scientific work connected with cement and building materials and also to impart training to skilled and unskilled labour in construction field - Held that:- no doubt that with the retrospective amendment to the definition of the service tax category, the liability would arise against the assessees. However such liability would be in accordance with the provisions of limitation. Both the authorities below have held that there was no mala fide suppression on the part of the assessee, the invocation of longer period of limitation cannot be held justifiable inasmuch as the criteria for invocation of longer period is also mala fide misstatement or suppression of facts. As such, we find no justification for invocation of the longer period of limitation. - Decision in the case of Morarji Goculdas B&W Co. Ltd. [1995 (1) TMI 94 - SUPREME COURT OF INDIA] followed - Decided in favor of assessee.
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