https://www.taxtmi.com/caselaws?id=191607 The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner's decision to drop the demand of Service Tax for commercial coaching and training services, citing lack of evidence of wilful misstatement or suppression of facts. The Tribunal emphasized that the longer period of limitation cannot be invoked without such evidence, ultimately rejecting the Revenue's appeal against the dropping of the demand. en-us Wed, 29 Aug 2012 00:00:00 +0530 Sat, 08 Apr 2017 11:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191607 The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner's decision to drop the demand of Service Tax for commercial coaching and training services, citing lack of evidence of wilful misstatement or suppression of facts. The Tribunal emphasized that the longer period of limitation cannot be invoked without such evidence, ultimately rejecting the Revenue's appeal against the dropping of the demand. Case-Laws Service Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191607