https://www.taxtmi.com/caselaws?id=793985 Exemption under Entry 8 of Notification No. 25/2012-ST was construed strictly, and the phrase "arts, culture or sports" was confined by noscitur a sociis to recreational cultural activities such as dance, music, theatre and literature; coaching in astronomy, being science-based, was held outside the entry and not exempt. Non-registration and failure to file returns for commercial coaching activity were treated as suppression of material facts, so invocation of the extended period of limitation, together with interest and penalty, was upheld. Cum-tax benefit under Section 67(2) of the Finance Act, 1994 was allowed only for recomputation of liability, with remand for that limited purpose. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793985 Exemption under Entry 8 of Notification No. 25/2012-ST was construed strictly, and the phrase "arts, culture or sports" was confined by noscitur a sociis to recreational cultural activities such as dance, music, theatre and literature; coaching in astronomy, being science-based, was held outside the entry and not exempt. Non-registration and failure to file returns for commercial coaching activity were treated as suppression of material facts, so invocation of the extended period of limitation, together with interest and penalty, was upheld. Cum-tax benefit under Section 67(2) of the Finance Act, 1994 was allowed only for recomputation of liability, with remand for that limited purpose. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793985