https://www.taxtmi.com/caselaws?id=294580 The Tribunal upheld the service tax liability of the educational institution under the 'Commercial Training and Coaching Service' category. The proceedings initiated beyond the normal limitation period were deemed time-barred. The penalty imposed under Section 78 was set aside due to lack of evidence of fraudulent activities. The appeal was allowed in favor of the appellant to the extent that demands confirmed beyond the normal period were not sustainable. en-us Tue, 09 Apr 2019 00:00:00 +0530 Sat, 29 May 2021 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294580 The Tribunal upheld the service tax liability of the educational institution under the 'Commercial Training and Coaching Service' category. The proceedings initiated beyond the normal limitation period were deemed time-barred. The penalty imposed under Section 78 was set aside due to lack of evidence of fraudulent activities. The appeal was allowed in favor of the appellant to the extent that demands confirmed beyond the normal period were not sustainable. Case-Laws Service Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294580