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2009 (1) TMI 29 - CESTAT NEW DELHIRate of tax was enhanced from 8% to 10% from 10.9.04 - Computer training and coaching centre - dispute relates to the amount collected by the appellants for their two units from the students prior to 10.9.04 when the rate of tax was 8% - there is no suppression of facts with intent to evade tax - appellant paid tax at the rate of 8% and filed return - demand of tax for the normal period of limitation is upheld - demand of tax for the extended period of limitation and penalties are set aside
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