2018 (12) TMI 1111

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....: 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 department is that the appellant have collected ....

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....ice 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 Service Ltd. 2008 (12) TMI 82 * Krishna Coaching Institute 200....