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2017 (3) TMI 249 - AT - Service TaxDemand of tax - extended period of limitation - commercial coaching or training service - Held that: - Appellant is a public body that is without profit motive. The intent to evade tax is not apparent; nor is there any evaluated finding to that effect in the orders of the original and first appellate authority - there was no reason for appellant to entertain the notion that they were liable to treated as a ‘commercial coaching or training centre’ considering the nature of their activities. That an Explanation had to be inserted in 2010 in the charging provision of section 65 (105) makes it apparent that confusion about the scope of this tax existed in the minds of not just institutions but also tax officers. The assessing officer is directed to ascertain the claim of the appellant that the data submitted constitutes the sum total of receipts from beneficiaries of training programmes and restrict the levy to such collections within the normal period of limitation u/s 73 of FA, 1994 from the date of issue of SCN - appeal allowed by way of remand.
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