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2017 (4) TMI 335 - AT - Service TaxValidity of SCN - extended period of limitation - N/N. 24/2004 dated 10/09/2004 - exemption to computer training institutes - Held that: - the computer training institutes, no longer enjoy exemption with effect from 01/07/2004 or 10/09/2004 when exemption was specifically continued only for recreational training and vocational training Institute - no case of suppression of facts with intent to evade duty or tax is made out, nor any case of contumacious conduct is made out on the part of the appellant - the extended period of limitation is not attracted - appeal allowed - decided in favor of appellant.
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