https://www.taxtmi.com/caselaws?id=450009 CESTAT NEW DELHI set aside majority of service tax demands against an educational institution. The tribunal held that extended period of limitation could not be invoked as mere non-payment of service tax without wilful intent to evade does not constitute suppression of facts. Demands for management consultancy services and major portions of commercial training services were time-barred. However, Rs. 7,74,044 for commercial training services and Rs. 5,02,168 for franchise services (forward charge) for normal period were confirmed. Penalty under section 78 was set aside while section 77 penalty was upheld. en-us Tue, 20 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450009 CESTAT NEW DELHI set aside majority of service tax demands against an educational institution. The tribunal held that extended period of limitation could not be invoked as mere non-payment of service tax without wilful intent to evade does not constitute suppression of facts. Demands for management consultancy services and major portions of commercial training services were time-barred. However, Rs. 7,74,044 for commercial training services and Rs. 5,02,168 for franchise services (forward charge) for normal period were confirmed. Penalty under section 78 was set aside while section 77 penalty was upheld. Case-Laws Service Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450009