2020 (12) TMI 1016

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plication No. 75319-75320/2020<br>Service Tax<br>SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Kartik Kurmy, Advocate for the Appellant(s) Shri S. Mukhopadhyay, Authorized Representative for the Respondent(s) ORDER The Miscellaneous Applications have been filed by the Appellant/Applicant seeking clarification on the Final Order No. 76983- 769....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....School of Catering & Hotel Management Vs. CCE [2019 (22) G.S.T.L. 61 (Tri.)] and Franklin Aviation Services P. Ltd. Vs. CST [2017 (5) G.S.T.L. 154 (Tri.-Del.)], the Tribunal has extended the benefits of exemption under Notification No. 9/2003-ST dated 20.06.2003, as amended, and of Notification No. 24/2004-ST dated 10.04.2004 to the Appellant in respect of Service Tax demand of Rs. 44,83,476/- for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erits while under Para 13, on grounds of limitation, the demand has been set aside only upto March, 2006. 3. The Learned AR for the Department contends that at Para 11 of the said final order, this Tribunal had rejected the contention of the Appellant/Applicant that even though Section 65(105)(zzc) of the Finance Act, 1994 was amended with retrospective effect by the Finance Act, 2010, it would....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3.2008 (Rs. 44,83,476/- + Rs. 33,28,942/) under the category of Commercial Coaching or Training service, the appellant is extended the benefit of exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.04.2004. Further, on limitation it is held that demand upto March, 2006 is barred by normal period of limitation. When the tax demand for the entire peri....