https://www.taxtmi.com/caselaws?id=444003 The appellant, a non-profit organization, challenged the demand for service tax on income from providing facilities for advanced studies. The court held that the appellant, as a charitable trust, did not fall under the definition of a "Commercial Training or Coaching Center" for service tax purposes. The court found the invocation of an extended period for demand unjustified, emphasizing the need for clarity in defining taxable services. The impugned order was set aside, and the appeal was allowed based on the limitation ground. en-us Fri, 22 Sep 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444003 The appellant, a non-profit organization, challenged the demand for service tax on income from providing facilities for advanced studies. The court held that the appellant, as a charitable trust, did not fall under the definition of a "Commercial Training or Coaching Center" for service tax purposes. The court found the invocation of an extended period for demand unjustified, emphasizing the need for clarity in defining taxable services. The impugned order was set aside, and the appeal was allowed based on the limitation ground. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444003