2009 (7) TMI 533

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....Meena for the Respondent. ORDER D.N. Panda, Judicial Member. - The matter in controversy is whether computer training was exempted under Commercial coaching and training during the period from 10-9-2004 to 15-6-2005. Tribunal has already held that their service was liable to tax from 15-6-2005 in following orders :— (a) Sunwin Technosolutions (P.) Ltd. v. CCE [2008] 16 STT 387 (Kol. - C....

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.... exempted, service tax cannot be demanded. Moreover, we also appreciate that there is no ground for invoking the longer period in demanding the service tax, as the allegation of suppression with intention to evade payment of tax has not been clearly established. In these circumstances, we set aside the impugned order and allow the appeal with consequential relief, in any." (p. 35) 3. In view of....