https://www.taxtmi.com/caselaws?id=765309 CESTAT Chandigarh allowed the appeal regarding service tax liability for commercial coaching and training services from 2006-07 to 2009-10. While the tribunal upheld the demand on merit, finding no infirmity in the Commissioner's findings regarding exemption under notification 10/2003-ST, it set aside the demand on limitation grounds. The tribunal held that extended limitation period under Section 73 could not be invoked as there was no intent to evade tax payment, making suppression charges unsustainable. The case involved interpretation of exemption notification, not deliberate suppression, rendering the entire demand time-barred. en-us Tue, 28 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765309 CESTAT Chandigarh allowed the appeal regarding service tax liability for commercial coaching and training services from 2006-07 to 2009-10. While the tribunal upheld the demand on merit, finding no infirmity in the Commissioner's findings regarding exemption under notification 10/2003-ST, it set aside the demand on limitation grounds. The tribunal held that extended limitation period under Section 73 could not be invoked as there was no intent to evade tax payment, making suppression charges unsustainable. The case involved interpretation of exemption notification, not deliberate suppression, rendering the entire demand time-barred. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765309