https://www.taxtmi.com/caselaws?id=368123 The Tribunal upheld the confirmation of service tax demand against the appellant for discrepancies in taxable values shown in ST-3 returns and providing "Commercial Training and Coaching service" without proper registration. The denial of benefits under a specific notification, invocation of extended limitation period, and lack of documentary evidence to refute charges led to the dismissal of the appeal. The Tribunal found the impugned order free from infirmity, emphasizing the appellant's intent to evade service tax payment by suppressing taxable values. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368123 The Tribunal upheld the confirmation of service tax demand against the appellant for discrepancies in taxable values shown in ST-3 returns and providing "Commercial Training and Coaching service" without proper registration. The denial of benefits under a specific notification, invocation of extended limitation period, and lack of documentary evidence to refute charges led to the dismissal of the appeal. The Tribunal found the impugned order free from infirmity, emphasizing the appellant's intent to evade service tax payment by suppressing taxable values. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368123