2012 (8) TMI 1075

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...., for the Appellant. Shri A.K. Batra, Advocate, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with that part of the impugned order of Commissioner vide which he has had dropped the demand of Service Tax raised under the category of commercial coaching and training services provided by the respondent, by invoking the longer period of limitation, Reve....

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....tion cannot be attributed to them as the Tribunal's decisions were in their favour and the explanation was not available to clarify the position. I also find force in the contention that the retrospective amendment is also subject to the provision of Section 73(1). In the absence of mala fide intention to evade payment of Service Tax, the extended period of limitation cannot be invoked. The Hon'bl....

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....rules of harmonious construction to hold that Section 51 of the Finance Act, 1982 insofar as it gives retrospective effect to the amendments made to Rules 9 and 49 of the rules, is subject to the provision of Section 11A. 25.3. Thus it is clear in the absence of any wilful mis-statement of suppression of facts etc. That the extended period in term of proviso to Section 73(1) cannot be made applica....