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2018 (9) TMI 760 - HC - Service TaxExtended period of limitation - Whether in the facts and circumstances of the case and in law was the Tribunal correct in holding that the extended period of limitation is not invokable? - Whether in the facts and circumstances of the case and in law was the Tribunal justified in setting aside the demand for extended period and consequently penalty under Section 78 of the Finance Act, 1994? Held that:- It is undisputed before us that the issue of a charitable institution rendering the service of Commercial Training and Coaching being chargeable to service tax under the Act was a debatable issue before the decision in Sri Chaitanya Educational Committee [2015 (6) TMI 627 - CESTAT BANGALORE (LB)] was rendered on 1st June 2015 - No fault can be found in the present facts with the impugned order of the Tribunal restricting the demand only to that extent of normal period of limitation and deletion of equivalent penalty under Section 78 of the Act. This as the Tribunal found on facts and on the basis of the law that the Respondent was under a bonafide belief that no service tax is payable by a charitable institution rendering the service of Commercial Training and Coaching. Appeal dismissed - decided against Revenue.
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