https://www.taxtmi.com/caselaws?id=348313 The tribunal upheld the service tax demand against the Institute for International Management and Technology (IIMT) for activities falling under "Commercial Training or Coaching Centre." The demand was restricted to the normal time limit due to doubts existing before a legislative clarification. The institute was granted exemption under Notification No. 9/2003 and No. 24/2004 for specific vocational courses but not for degree courses. The tribunal modified the order, remanding the matter for re-quantification of the demand within the specified period, without penalties but with interest payable on the confirmed demand. en-us Thu, 17 Aug 2017 00:00:00 +0530 Fri, 31 Aug 2018 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348313 The tribunal upheld the service tax demand against the Institute for International Management and Technology (IIMT) for activities falling under "Commercial Training or Coaching Centre." The demand was restricted to the normal time limit due to doubts existing before a legislative clarification. The institute was granted exemption under Notification No. 9/2003 and No. 24/2004 for specific vocational courses but not for degree courses. The tribunal modified the order, remanding the matter for re-quantification of the demand within the specified period, without penalties but with interest payable on the confirmed demand. Case-Laws Service Tax Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348313