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2023 (10) TMI 529 - AT - Service TaxLevy of Service Tax - Commercial Training and Coaching Service provided by non-profit and charitable institutions - contrary decisions regarding the issue - extended period of limitation - HELD THAT:- The documents produced by the appellant on record that the appellant is registered under Society Registration Act, 1860 w.e.f. 26.08.1963 as well as under Section 12A(a) of the Income Tax Act, 1961. It is also a fact that the Appellant was operating as an institution recognised under Section 80 G of the Income Tax Act. 1961 during the relevant period. During the relevant period 2003-2004 to 2005-2006 there were contrary decisions regarding whether the service tax is leviable on the Commercial Training and Coaching Service provided by non-profit and charitable institutions - Thereafter, the Tribunal by majority decision in the case of SRI CHAITANYA EDUCATIONAL COMMITTEE VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE, GUNTUR [2019 (11) TMI 17 - CESTAT HYDERABAD (LB)] has held that the service tax is leviable in respect of coaching provided by the appellant through junior colleges under its management or under the management of others also. The majority view held that the extended period is not invokable and the demand is limited to the normal period of limitation. On merit the issue is against the appellant but in the present case, the entire demand is barred by limitation - Appeal disposed off.
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