https://www.taxtmi.com/caselaws?id=760383 Computer training imparted to unemployed youth sponsored by BBMP was treated as taxable commercial training or coaching, as the activity was provided for consideration and was not covered by the negative list under section 66D or any sovereign function exemption. However, the extended period of limitation could not be invoked because there was no admissible evidence of suppression with intent to evade tax, and mere non-payment was insufficient. Penalties under sections 76 and 78 were therefore set aside, the demand was confined to the normal period, and the surviving demand was remanded for fresh quantification. en-us Wed, 16 Oct 2024 00:00:00 +0530 Sun, 20 Oct 2024 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760383 Computer training imparted to unemployed youth sponsored by BBMP was treated as taxable commercial training or coaching, as the activity was provided for consideration and was not covered by the negative list under section 66D or any sovereign function exemption. However, the extended period of limitation could not be invoked because there was no admissible evidence of suppression with intent to evade tax, and mere non-payment was insufficient. Penalties under sections 76 and 78 were therefore set aside, the demand was confined to the normal period, and the surviving demand was remanded for fresh quantification. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760383