https://www.taxtmi.com/caselaws?id=392420 The Tribunal annulled the service tax demand on reimbursable expenses for the period before March 2006, citing the non-retrospective application of the Service Tax (Determination of Value) Rules, 2006. It also upheld the exemption for vocational training provided by the Appellant, recognized as a charitable organization. The Tribunal dismissed the retrospective application of penalties and extended the limitation period, aligning with Supreme Court precedents. Consequently, the impugned orders were set aside, and the appeals were resolved in favor of the Appellant. The decision was delivered in open court on 24.12.2019. en-us Tue, 24 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392420 The Tribunal annulled the service tax demand on reimbursable expenses for the period before March 2006, citing the non-retrospective application of the Service Tax (Determination of Value) Rules, 2006. It also upheld the exemption for vocational training provided by the Appellant, recognized as a charitable organization. The Tribunal dismissed the retrospective application of penalties and extended the limitation period, aligning with Supreme Court precedents. Consequently, the impugned orders were set aside, and the appeals were resolved in favor of the Appellant. The decision was delivered in open court on 24.12.2019. Case-Laws Service Tax Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392420