Whether services rendered were taxable: Tribunal held that...

Whether services rendered were taxable: Tribunal held that training for competitive exams, given by an organization operating for bona fide charitable purposes and registered under s.12AA, did not constitute "commercial coaching" because receipts were applied to charitable upliftment and revenue did not dispute charitable activities - training not taxable. Renting of immovable property was not held to be a taxable service where absence of fixed tariff, use of premises for community programmes, and application of receipts to charitable objects negated a commercial renting service - renting not taxable. Miscellaneous receipts lacked cogent evidentiary basis to levy duty and were shown to fund charity - not taxable. Invocation of extended limitation was unsustainable in absence of malafide or suppression. Impugned order quashed and appeal allowed. - CESTAT

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