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2024 (2) TMI 616 - AT - Service TaxLevy of service tax - Commercial Coaching or Training Services - conducting training and providing certificates to the students without the approval of either University Grants Commission (UGC) or by All India Council for Technical Education - period from April, 2015 to June, 2017 - HELD THAT:- The facts of this appeal are squarely covered by the Final Order No.70251-70252/2021 dated 11.11.2021 [2021 (11) TMI 514 - CESTAT ALLAHABAD] decided in the case of the Appellant where it was held that levy of service tax on the education and training provided by parallel college indirectly falls on the students, which is discriminatory. The Appellant (ASMS) is not liable to service tax during the period from April, 2015 to June, 2017 - It is also held that extended period of limitation is not attracted and the SCNs are not found to be in accordance with law for invocation of extended period of limitation - the impugned order is set aside - appeal allowed.
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