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2019 (6) TMI 958 - AT - Service TaxExtended period of Limitation - Business Auxiliary Service - Legal Service - services provided to Government agencies - malafide intentions or not - imposition of penalties - HELD THAT:- The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation is not invokable - extended period of limitation as well as penalty not imposable - demand upheld for normal period. Commercial Training or Coaching Service - demand of service tax - HELD THAT:- Since the appellant does not have its own training institute and training is provided by franchisee training institutes, the service tax is not payable by the appellant in respect of computer and non-computer training because service recipients are trainees and the service providers are franchisee training institutes. Therefore, the demand in respect of ‘Commercial Training or Coaching Service’ even for the normal period of limitation is not sustainable - demand not sustainable. Consulting Engineering services - HELD THAT:- Consultancy Engineering Services were provided in respect of survey work allotted to Government Agencies. We further note that learned Counsel for the appellant had argued that the Consultancy Services were provided to Government Agencies - since the consultancy services were provided to Government Agencies by the Government Company, therefore, service tax is not payable on the said activity. Appeal allowed in part.
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