https://www.taxtmi.com/caselaws?id=786819 The note addresses whether computer training and equipment maintenance provided under a state-funded project constitute a taxable commercial training or coaching service and whether the extended limitation for recovery and penalties can be invoked. It concludes the activity falls within the definition of commercial training or coaching and is taxable for the normal limitation period; however, invocation of the extended limitation and imposition of penalty cannot be sustained because revenue failed to prove positive conduct amounting to deliberate evasion or suppression, and records showed prior departmental knowledge and a refund filing by the appellant. en-us Wed, 07 Jan 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786819 The note addresses whether computer training and equipment maintenance provided under a state-funded project constitute a taxable commercial training or coaching service and whether the extended limitation for recovery and penalties can be invoked. It concludes the activity falls within the definition of commercial training or coaching and is taxable for the normal limitation period; however, invocation of the extended limitation and imposition of penalty cannot be sustained because revenue failed to prove positive conduct amounting to deliberate evasion or suppression, and records showed prior departmental knowledge and a refund filing by the appellant. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786819