https://www.taxtmi.com/caselaws?id=206068 The Tribunal upheld the Commissioner (Appeals)'s decision that service tax was not leviable on coaching fees collected before 1.7.2003. Additionally, the Tribunal found the service tax demand raised in 2006 to be time-barred due to genuine interpretation of the law by the appellant and lack of suppression allegations in the Show Cause Notice. The Revenue's appeal was rejected on the grounds of limitation, with penalties deemed unwarranted, emphasizing the confusion surrounding the introduction of coaching services to the service tax regime. en-us Mon, 05 Sep 2011 00:00:00 +0530 Mon, 20 Feb 2012 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206068 The Tribunal upheld the Commissioner (Appeals)'s decision that service tax was not leviable on coaching fees collected before 1.7.2003. Additionally, the Tribunal found the service tax demand raised in 2006 to be time-barred due to genuine interpretation of the law by the appellant and lack of suppression allegations in the Show Cause Notice. The Revenue's appeal was rejected on the grounds of limitation, with penalties deemed unwarranted, emphasizing the confusion surrounding the introduction of coaching services to the service tax regime. Case-Laws Service Tax Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206068