https://www.taxtmi.com/caselaws?id=776616 The CESTAT held that catering services provided to an educational institution with hostel facilities qualified as exempt "auxiliary educational services" under the relevant Mega-Exemption Notification, covering the entire disputed period. The appellant was not liable for service tax from 2012-2015, including the period after 11.07.2014 when exemption was explicitly granted. The extended period of limitation was improperly invoked, as there was no wilful suppression of facts or intent to evade tax. The Show Cause notice demanding service tax for 2012-2015 was barred by limitation. The impugned order confirming the demand on incorrect factual findings was set aside, and the appeal was allowed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776616 The CESTAT held that catering services provided to an educational institution with hostel facilities qualified as exempt "auxiliary educational services" under the relevant Mega-Exemption Notification, covering the entire disputed period. The appellant was not liable for service tax from 2012-2015, including the period after 11.07.2014 when exemption was explicitly granted. The extended period of limitation was improperly invoked, as there was no wilful suppression of facts or intent to evade tax. The Show Cause notice demanding service tax for 2012-2015 was barred by limitation. The impugned order confirming the demand on incorrect factual findings was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776616