https://www.taxtmi.com/caselaws?id=755467 CESTAT NEW DELHI partially allowed the appeal regarding service tax liability on various services. The tribunal granted exemption for commercial training services provided to farmers and students prior to February 2010 amendment, but confirmed taxability for subsequent periods within normal limitation. Composition scheme benefit was allowed for works contract services as service tax was already paid. Mandap keeper service demand was upheld for normal period as property rental for seminars fell within taxable scope. Foreign training services were held non-taxable as performed outside India. Scientific technical consultancy and grants-in-aid demands were rejected. Extended period invocation was set aside due to lack of evidence of suppression. en-us Wed, 10 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755467 CESTAT NEW DELHI partially allowed the appeal regarding service tax liability on various services. The tribunal granted exemption for commercial training services provided to farmers and students prior to February 2010 amendment, but confirmed taxability for subsequent periods within normal limitation. Composition scheme benefit was allowed for works contract services as service tax was already paid. Mandap keeper service demand was upheld for normal period as property rental for seminars fell within taxable scope. Foreign training services were held non-taxable as performed outside India. Scientific technical consultancy and grants-in-aid demands were rejected. Extended period invocation was set aside due to lack of evidence of suppression. Case-Laws Service Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755467