TMI Blog2020 (12) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 19,02,103/- on reimbursable expenses for the period of October, 2001 to March 2006 is already set aside and further in respect of Service Tax demand of ₹ 78,12,418/- for the period of 01.07.2003 to 31.03.2008 under 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 benefit of exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.04.2004 has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the light of the decisions in the case of CCE Vs. Ashu Exports Pvt. Ltd. [2014 (34) S.T.R. 161 (Del.)], Canan School of Catering Hotel Management Vs. 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 ₹ 44,83,476/- for the period 01.07.2003 to 31.03.2006 and of ₹ 33,28,942/- for the period of 01.04.2006 to 31.03.2008. However, the contention of the Appellant/Applicant that the retrospective amendment in the definition of Section 65(105)(zz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 13 thereof, it is amply clear that the Service Tax demand of ₹ 19,02,103/- on reimbursable expenses for the period of October, 2001 to March 2006 is already set aside and further in respect of Service Tax demand of ₹ 78,12,418/- for the period of 01.07.2003 to 31.03.2008 (₹ 44,83,476/- + ₹ 33,28,942/) under 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 benefit of exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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