https://www.taxtmi.com/caselaws?id=251930 The appellant's services were classified as 'commercial training or coaching' by the tribunal, making them liable for service tax. The exemption claims under specific notifications were rejected, and the extended period of limitation was justified due to non-disclosure of material facts. While interest on the tax demand was upheld, the penalty under section 78 was set aside. Errors in the computation of service tax demand were acknowledged, leading to abatements for certain receipts not considered as part of the taxable value. en-us Mon, 25 Aug 2014 00:00:00 +0530 Mon, 06 Jul 2015 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251930 The appellant's services were classified as 'commercial training or coaching' by the tribunal, making them liable for service tax. The exemption claims under specific notifications were rejected, and the extended period of limitation was justified due to non-disclosure of material facts. While interest on the tax demand was upheld, the penalty under section 78 was set aside. Errors in the computation of service tax demand were acknowledged, leading to abatements for certain receipts not considered as part of the taxable value. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251930