Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 226 - CESTAT AHMEDABADExtended period of limitation - Commercial Training or Coaching Service - appellant are coaching classes or not - HELD THAT:- Prior to 2010, there was a confusion regarding the nature of institute which are covered under the definition of Commercial Training or Coaching Centre. In the instant case, the appellant happen to be a charitable trust and held a belief that they are not a „Commercial‟ Training or Coaching Centre and therefore, did not discharge the service tax. In these circumstances, invocation of extended period of limitation is not justified. The impugned order is, therefore, set aside and appeal is allowed on the ground of limitation.
|