https://www.taxtmi.com/caselaws?id=766948 CESTAT Chandigarh allowed the appeal of a welfare voluntary organization created under Indian Red Cross Society Act, 1920. The tribunal held that manpower services provided to government registration authorities for driving license issuance were not taxable as "government" was not included in definition of "person" prior to 2012 amendment. First aid training to students was part of CBSE syllabus with nominal fees, thus not taxable. Extended limitation period could not be invoked against the non-profit society operating under Deputy Commissioner's control, making the demand time-barred under normal limitation period. en-us Wed, 05 Mar 2025 00:00:00 +0530 Fri, 07 Mar 2025 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766948 CESTAT Chandigarh allowed the appeal of a welfare voluntary organization created under Indian Red Cross Society Act, 1920. The tribunal held that manpower services provided to government registration authorities for driving license issuance were not taxable as "government" was not included in definition of "person" prior to 2012 amendment. First aid training to students was part of CBSE syllabus with nominal fees, thus not taxable. Extended limitation period could not be invoked against the non-profit society operating under Deputy Commissioner's control, making the demand time-barred under normal limitation period. Case-Laws Service Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766948