https://www.taxtmi.com/caselaws?id=776421 The CESTAT Kolkata set aside the service tax demands confirmed against the appellant for periods before and after 01.07.2012, holding that the appellant's vocational training services qualified for exemption under relevant notifications and provisions of the Finance Act. The denial of CENVAT credit was found unsustainable as the appellant produced proper Chartered Accountant certificates. Service tax demands on directors' remuneration and sale of books and periodicals were also quashed, as these did not attract service tax. The extended period of limitation was held inapplicable since the proviso to Section 73(1) was not invoked. Penalties were set aside due to lack of suppression or intent to evade tax. The appeal was allowed in entirety and all demands and penalties were revoked. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 11:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776421 The CESTAT Kolkata set aside the service tax demands confirmed against the appellant for periods before and after 01.07.2012, holding that the appellant's vocational training services qualified for exemption under relevant notifications and provisions of the Finance Act. The denial of CENVAT credit was found unsustainable as the appellant produced proper Chartered Accountant certificates. Service tax demands on directors' remuneration and sale of books and periodicals were also quashed, as these did not attract service tax. The extended period of limitation was held inapplicable since the proviso to Section 73(1) was not invoked. Penalties were set aside due to lack of suppression or intent to evade tax. The appeal was allowed in entirety and all demands and penalties were revoked. Case-Laws Service Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776421