https://www.taxtmi.com/caselaws?id=34639 The Tribunal ruled in favor of the appellants in a case concerning the liability of service tax on commercial training services. The demand for service tax was deemed unsustainable as the services were provided before the introduction of service tax, and the Circular and amendments were not retrospective. The inclusion of mess charges in the service tax calculation was rejected due to the lack of nexus with coaching services. The Tribunal also dismissed the demand based on retrospective provisions, citing the absence of justification for invoking an extended period, and invalidated penalties imposed under sections 76 and 78 simultaneously. en-us Tue, 21 Apr 2009 00:00:00 +0530 Mon, 02 Nov 2009 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34639 The Tribunal ruled in favor of the appellants in a case concerning the liability of service tax on commercial training services. The demand for service tax was deemed unsustainable as the services were provided before the introduction of service tax, and the Circular and amendments were not retrospective. The inclusion of mess charges in the service tax calculation was rejected due to the lack of nexus with coaching services. The Tribunal also dismissed the demand based on retrospective provisions, citing the absence of justification for invoking an extended period, and invalidated penalties imposed under sections 76 and 78 simultaneously. Case-Laws Service Tax Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34639