https://www.taxtmi.com/caselaws?id=372910 The High Court upheld the Order-in-Original dated 29.11.2016, requiring the petitioner academy to pay service tax, penalties, and interest. The court determined that the academy's coaching for competitive exams constituted taxable commercial coaching services, falling under the service tax regime. The invocation of the extended limitation period was deemed appropriate due to the academy's intentional evasion of disclosing full facts. Exemption claims under specific notifications were denied, noting the absence of recognized educational qualifications. The court dismissed the writ petition, emphasizing limited judicial review scope and the academy's deliberate actions to evade tax liability. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 03 Jan 2019 07:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372910 The High Court upheld the Order-in-Original dated 29.11.2016, requiring the petitioner academy to pay service tax, penalties, and interest. The court determined that the academy's coaching for competitive exams constituted taxable commercial coaching services, falling under the service tax regime. The invocation of the extended limitation period was deemed appropriate due to the academy's intentional evasion of disclosing full facts. Exemption claims under specific notifications were denied, noting the absence of recognized educational qualifications. The court dismissed the writ petition, emphasizing limited judicial review scope and the academy's deliberate actions to evade tax liability. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372910