https://www.taxtmi.com/caselaws?id=234621 The Tribunal affirmed the liability of the assessees to pay service tax under Section 65(105)(zzc) of the Finance Act, 1994 for commercial training services. It upheld the extended period of limitation under Section 73(1), imposed penalties under Section 78 for evasion of service tax, and remanded the exemption claim under Notification No.9/2003-ST for further review. Penalties under Sections 76 and 77 were set aside. en-us Tue, 31 Jul 2012 00:00:00 +0530 Tue, 09 Sep 2014 22:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234621 The Tribunal affirmed the liability of the assessees to pay service tax under Section 65(105)(zzc) of the Finance Act, 1994 for commercial training services. It upheld the extended period of limitation under Section 73(1), imposed penalties under Section 78 for evasion of service tax, and remanded the exemption claim under Notification No.9/2003-ST for further review. Penalties under Sections 76 and 77 were set aside. Case-Laws Service Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234621