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2018 (7) TMI 1290 - AT - Service TaxExtended period of limitation - Commercial Coaching or Training Services - providing training to the employees of member Banks - Held that: - Admittedly during relevant period the decisions on the issue was in favor of the assessee and the subsequent setting aside of Tribunal order in the case of Great Lakes Institute Management Ltd. [2013 (10) TMI 433 - CESTAT NEW DELHI - LB] by the Hon’ble Supreme Court and the declaration of law by the Larger Bench, reversed the earlier views of the Tribunal. In such a scenario appellant cannot be held guilty of any suppression or mis-statement, and not discharging his service tax liabilities, in which case the longer period would not be available to the Revenue - the demand raised beyond the normal period would be barred by limitation - Penalty set aside. The demand falling behind the normal period of limitation is set aside along with setting aside of penalty and the matter is remanded to the Original Adjudicating Authority for re-quantification of the demand falling within the limitation period. Benefit of cum-duty to the appellant - Held that:- The said issue is settled by cateana of judgments that while calculating duty demand, the benefit of cum-duty has to be extended to the assessee - there is no merits in the above contention of the Revenue. Appeal disposed off.
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