https://www.taxtmi.com/caselaws?id=393010 The court held that the Boards/University are educational institutions, and the services provided by the petitioners are exempt from service tax. The invocation of the extended period of limitation was unjustified, and the respondents have the authority to initiate fresh proceedings under the repealed Act. The impugned show-cause notices were quashed and set aside. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 01 Jun 2021 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393010 The court held that the Boards/University are educational institutions, and the services provided by the petitioners are exempt from service tax. The invocation of the extended period of limitation was unjustified, and the respondents have the authority to initiate fresh proceedings under the repealed Act. The impugned show-cause notices were quashed and set aside. Case-Laws Service Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393010