2013 (5) TMI 695

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mation of service tax amounting to Rs. 2,02,939/- on the ground that during the period July 2004 to March 2005 they have provided computer training and has not discharged service tax liability on the same. 2. The appellant contended before the lower authorities that during the said period computer training was covered under vocational training. In as much as vocational training was exempted from service tax vide notification No. 9/2003-S.T. 12-06-2003 read with subsequent notification No. 24/2004-ST dated 10-09-2004, no service tax was required to the paid on the same. It was submitted that the computer training was withdrawn from exemption by issuance of notification 19/2005 dated 7-6-2005, effective from 16-6-2005, and as such liabilit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....over the computer training institute in as much as the same is vocational training, covered by the exemption notification, Learned advocate, however, fairly agrees that the Tribunal's decision in the case of Sunwin Techno solutions Pvt. Ltd., stands reversed by the Hon'ble Supreme Court, when the appeal filed by the revenue was allowed, as reported in 2011 (21) S.T.R. 97 (S.C.). However, he submits that the fact that all the earlier decision of the Tribunal were in favour of the appellant, no malafide suppression, with in intent to evade payment of tax can be attributed to the assessee so as to justifiably invoke the longer period of limitation. 5. Countering the arguments, learned DR strongly relies upon the Hon'ble Supreme Court decisi....