9911796707
TMI Blog2020 (12) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... r>Service Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE [2019 (22) G.S.T.L. 61 (Tri.)] and Franklin Aviation Services P. Ltd. Vs. CST [2017 (5) G.S.T.L. 154 (Tri.-Del.)], the Tribunal has extended the benefits of exemption under Notification No. 9/2003-ST dated 20.06.2003, as amended, and of Notification No. 24/2004-ST dated 10.04.2004 to the Appellant in respect of Service Tax demand of Rs. 44,83,476/- for the period 01.07.2003 to 31.03.2006 and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation, the demand has been set aside only upto March, 2006. 3. The Learned AR for the Department contends that at Para 11 of the said final order, this Tribunal had rejected the contention of the Appellant/Applicant that even though Section 65(105)(zzc) of the Finance Act, 1994 was amended with retrospective effect by the Finance Act, 2010, it would still not affect the case of the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of Commercial Coaching or Training service, the appellant is extended the benefit of exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.04.2004. Further, on limitation it is held that demand upto March, 2006 is barred by normal period of limitation. When the tax demand for the entire period in dispute has already been set aside and ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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