https://www.taxtmi.com/caselaws?id=216823 The dispute concerned service tax on computer training for the period before the amendment to Notification No. 24/04-ST by Notification No. 19/05-ST. The assessee's bona fide belief that the activity was exempt was accepted for limitation purposes because Tribunal decisions available during the relevant period supported that understanding. As the demand had been raised by invoking the extended period, it was treated as appearing time-barred. On that basis, pre-deposit of the adjudged dues was waived and collection was stayed pending appeal. en-us Mon, 30 Jan 2012 00:00:00 +0530 Thu, 26 Jul 2012 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216823 The dispute concerned service tax on computer training for the period before the amendment to Notification No. 24/04-ST by Notification No. 19/05-ST. The assessee's bona fide belief that the activity was exempt was accepted for limitation purposes because Tribunal decisions available during the relevant period supported that understanding. As the demand had been raised by invoking the extended period, it was treated as appearing time-barred. On that basis, pre-deposit of the adjudged dues was waived and collection was stayed pending appeal. Case-Laws Service Tax Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216823