https://www.taxtmi.com/caselaws?id=794765 The extended period of limitation was held inapplicable because an earlier show cause notice on the same issue for the preceding period had already been issued, so suppression was not established; the extended-period demand was deleted. The exemption claim as a vocational training institute or approved training partner failed because the appellant did not prove the prescribed affiliation or approval required by the notifications. In the absence of evidence of eligibility, the exemption was denied for the normal period, and that demand was sustained. Partial relief was thus confined to deletion of the extended-period demand. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794765 The extended period of limitation was held inapplicable because an earlier show cause notice on the same issue for the preceding period had already been issued, so suppression was not established; the extended-period demand was deleted. The exemption claim as a vocational training institute or approved training partner failed because the appellant did not prove the prescribed affiliation or approval required by the notifications. In the absence of evidence of eligibility, the exemption was denied for the normal period, and that demand was sustained. Partial relief was thus confined to deletion of the extended-period demand. Case-Laws Service Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794765