TMI Blog2017 (4) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically continued only for recreational training and vocational training Institute - no case of suppression of facts with intent to evade duty or tax is made out, nor any case of contumacious conduct is made out on the part of the appellant - the extended period of limitation is not attracted - appeal allowed - decided in favor of appellant. - APPEAL No. ST/551/2011-ST[SM] - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant have not paid service tax on computer training. Further, it is stated in the show cause that on scrutiny of ledger the audit team observed that the appellant has received amounts on account of different CTP and other projects undertaken by NIIT, in respect of which services are provided by the appellant as franchisee. Accordingly, service tax for the extended period was demanded allegi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Institute was also specifically exempted providing coaching or training relating to computer software or hardware. Subsequently, by Notification No.10/2003 ST and 1/2004 ST, such exemption was extended specifically till 29th of February, 2004 and also 30th of June, 2004. Subsequently vide Notification No. 24/2004 dated 10/09/2004, the exemption was again provided to vocational training Institute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court vide their judgement dated 13/09/2010 in the case of CCE versus Sunwin Technosolution Pvt. Ltd. reported at 2011 (21) S.T.R. 97 (SC), wherein the Apex Court after examining all the notifications held that as Notification No.19/2005 ST was clarificatory in nature. Thus, the computer training institutes, no longer enjoy exemption with effect from 01/07/2004 or 10/09/2004 when exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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