https://www.taxtmi.com/caselaws?id=373404 The High Court dismissed the Revenue's appeal challenging the Final Order by the Tribunal, upholding the respondent institution's position. The Court found no Substantial Question of Law, emphasizing the societal benefits of courses under the Canada-India Institutional Cooperation Project. The invocation of the extended period under the Finance Act was rejected due to lack of evidence supporting fraud or intent to evade tax. The decision affirmed the Tribunal's ruling in favor of the respondent, highlighting the lawful conduct of courses for societal upliftment. en-us Tue, 11 Dec 2018 00:00:00 +0530 Thu, 11 Apr 2019 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373404 The High Court dismissed the Revenue's appeal challenging the Final Order by the Tribunal, upholding the respondent institution's position. The Court found no Substantial Question of Law, emphasizing the societal benefits of courses under the Canada-India Institutional Cooperation Project. The invocation of the extended period under the Finance Act was rejected due to lack of evidence supporting fraud or intent to evade tax. The decision affirmed the Tribunal's ruling in favor of the respondent, highlighting the lawful conduct of courses for societal upliftment. Case-Laws Service Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373404