https://www.taxtmi.com/caselaws?id=449465 CESTAT Allahabad set aside service tax levy on appellant providing commercial coaching/training services and issuing certificates without UGC or AICTE approval during April 2015-June 2017. Court held service tax on education/training by parallel colleges indirectly burdens students, creating discrimination. Extended limitation period was deemed inapplicable as show cause notices failed to meet legal requirements for invoking extended period. Appeal allowed, impugned order set aside. en-us Fri, 19 Jan 2024 00:00:00 +0530 Mon, 12 Feb 2024 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449465 CESTAT Allahabad set aside service tax levy on appellant providing commercial coaching/training services and issuing certificates without UGC or AICTE approval during April 2015-June 2017. Court held service tax on education/training by parallel colleges indirectly burdens students, creating discrimination. Extended limitation period was deemed inapplicable as show cause notices failed to meet legal requirements for invoking extended period. Appeal allowed, impugned order set aside. Case-Laws Service Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449465