2011 (9) TMI 91

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.... Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal.   2. We have heard Shri Amrish Jain, ld. SDR for Revenue. Nobody appeared for the respondent.   3. As per the facts on record the respondents are engaged in providing the service of commercial training and coaching. The dispute relates to the fees collected from the students ....

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....on limitation inasmuch as Show Cause Notice, for the period April 2003 to September 2003 was issued on 20.7.2006. He has observed that the notice makes a general allegation of suppression without adverting to any specific details. Inasmuch as the coaching services came into service tax net with effect from 1.7.2003 and there was no instruction/clarification about the payment of service tax on pro ....

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.....11.96 clarifying that specific ground for extending period of demand must be given as laid down by the Hon ble Apex court in the case of CCE Vs. HMM Ltd. 1995 AIR SCW 1510. As such by holding that the appellant was having bonafide belief and the legal situation was clarified only with effect from 5.11.2003, no malafide intent can be attributed to the appellant and a demand of duty raised on 20.7.....

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.... ST-3 returns, there was suppression on their part, justifying invocation of longer period of limitation.   7. After appreciating the submissions made by ld. Advocate and after going through the impugned order, we find that though the decision of Commissioner (Appeals) is not sustainable on merits in view of the declaration of law by the Tribunal in the case of P.T. Education & Training Se....