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2018 (10) TMI 763 - AT - Service TaxCommercial Coaching Services - Failure to pay Service tax - intent to evade or not? - Extended period of limitation - Benefit of N/N. 9/2003 and N/N. 24/2004 up to 16/06/2005 - Held that:- The issue decided in the case of Sunwin Techno Solutions Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] wherein the Supreme Court has held that the Notification No.19/2005-ST dt. 07/06/2005 (effective from 16/06/2005) is merely clarificatory in nature and that the services provided by computer training institutes are liable to service tax w.e.f. 01/07/2004 only. Further, the entire demand is barred by limitation because the show-cause notice was issued on 23/03/2007 demanding the service tax for the period 01/07/2004 to 15/06/2005 by invoking the extended period of limitation. Tribunal in the case of Gargi Consultants Pvt. Ltd. [2013 (5) TMI 695 - CESTAT NEW DELHI], held that extended period of limitation cannot be invoked when the appellant was providing computer training services and had not paid service tax for the period July 2004 to March 2005. Appeal allowed - decided in favor of limitation.
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