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2015 (11) TMI 1482 - CESTAT NEW DELHIDemand of service tax - Commercial training or coaching service - Bar of limitation - Held that:- Regarding the contention of Revenue that the Respondent did not include the advance received in the month of May and June, 2003 in its ST-3 returns for April ,2003 to September 2003 which proved suppression on its part, it needs to be mentioned that service became taxable from 1.7.2003 and so it is rather unreasonable to require (or expect from) the respondent to file ST-3 return from April, 2003 onwards. We find that the Commissioner (Appeals) has discussed the issue at length. We are in agreement with Commissioner (Appeals) regarding non invokability of extended period of limitation in this case, As the show cause notice was issued on 2.7.2006, the entire demand is beyond the normal period of one year and is therefore fatally hit by time-bar - impugned demand sustainable - Decided against Revenue.
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