https://www.taxtmi.com/caselaws?id=444306 The Tribunal held that the appellant's activities fell under "Commercial Training or Coaching Services," making them liable for service tax. Despite the appellant's non-profit status, the services were deemed taxable. However, due to conflicting decisions during the relevant period and the appellant's genuine belief that their services were not taxable, the extended period of limitation was not applicable. As a result, the demand for service tax, interest, and penalties was set aside, and the appeal was disposed of in favor of the appellant with consequential relief. en-us Thu, 12 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444306 The Tribunal held that the appellant's activities fell under "Commercial Training or Coaching Services," making them liable for service tax. Despite the appellant's non-profit status, the services were deemed taxable. However, due to conflicting decisions during the relevant period and the appellant's genuine belief that their services were not taxable, the extended period of limitation was not applicable. As a result, the demand for service tax, interest, and penalties was set aside, and the appeal was disposed of in favor of the appellant with consequential relief. Case-Laws Service Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444306