https://www.taxtmi.com/caselaws?id=767118 CESTAT Chandigarh ruled on service tax liability for computer training institutes during 1.7.04 to 9.9.04 and 10.9.04 to 15.6.05. Following SC precedent in Sunwin Technosolutions, the tribunal confirmed service tax liability existed from 10.9.04 to 15.6.05 as computer coaching institutes were specifically excluded from exemption notification. However, appellant succeeded on limitation grounds as department failed to provide cogent reasons for extended period invocation. Commissioner (Appeals) had ruled favorably on limitation, and revenue did not appeal this finding. Appeal allowed solely on limitation issue, nullifying extended period demand despite established liability. en-us Fri, 07 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 11:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767118 CESTAT Chandigarh ruled on service tax liability for computer training institutes during 1.7.04 to 9.9.04 and 10.9.04 to 15.6.05. Following SC precedent in Sunwin Technosolutions, the tribunal confirmed service tax liability existed from 10.9.04 to 15.6.05 as computer coaching institutes were specifically excluded from exemption notification. However, appellant succeeded on limitation grounds as department failed to provide cogent reasons for extended period invocation. Commissioner (Appeals) had ruled favorably on limitation, and revenue did not appeal this finding. Appeal allowed solely on limitation issue, nullifying extended period demand despite established liability. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767118