https://www.taxtmi.com/caselaws?id=372173 Exemption notifications governing computer training and coaching services applied to the relevant period, so service tax was not sustainable for the portion of the demand falling within the exempted window. Later changes to the exemption regime did not apply retrospectively to that period, so any demand outside the exemption had to be tested only against the applicable notification structure. Where the record showed genuine confusion over taxability during the relevant time, penalty was not justified. The result was partial maintenance of the tax demand, with penalties deleted. en-us Tue, 18 Sep 2018 00:00:00 +0530 Wed, 19 Dec 2018 07:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372173 Exemption notifications governing computer training and coaching services applied to the relevant period, so service tax was not sustainable for the portion of the demand falling within the exempted window. Later changes to the exemption regime did not apply retrospectively to that period, so any demand outside the exemption had to be tested only against the applicable notification structure. Where the record showed genuine confusion over taxability during the relevant time, penalty was not justified. The result was partial maintenance of the tax demand, with penalties deleted. Case-Laws Service Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372173