2018 (12) TMI 1111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri. S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in providing coaching and education training center. During course of scrutiny of the financial records pertaining to the period from April 2002 to March 2006 it was noticed that the appellant short paid the service tax of Rs. 41,147/- and Rs. 927/-. The contention of the departmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant have correctly paid the service tax at the correct rate i.e. 8%. As regard limitation he submits that since the issue involved is of interpretation of law and the same has been dealt in various judgments and the demand was held as time barred. He placed reliance on the following judgments: • CAIIT JEE (CAT JEE) 2009 (3) TMI 21 • PT. Education and Training Ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the judgments cited by Ld. Counsel, it was held that the issue being of interpretation of law, longer period of demand cannot be invoked, hence the demand for the extended period was set aside. Following the ratio of the above said decisions, we are of the view that the demand for extended period and corresponding penalty will not sustain on limitation itself. As regard penalty corresponding to t....