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2018 (9) TMI 1376 - AT - Service TaxCommercial Coaching Or Training Services - training to the employees of member Banks and also to the employees of other Banks - extended period of limitation - Held that:- Identical issue decided in the case of M/S NATIONAL INSTITUTE OF BANKING STUDIES & CORPORATE MANAGEMENT VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, NOIDA AND VICE-VERSA [2018 (7) TMI 1290 - CESTAT ALLAHABAD], where 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 - demand upehld for normal period. Penalty - Held that:- In the light of the divergent views during the relevant period, it has been held that the appellant cannot be held guilty of any suppression of mistatement and the penalty stands set aside. Appeal disposed off.
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