TaxTMI 
TaxTMI 
2017 (10) TMI 1556
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....ievance of the petitioner in the writ petition, in its challenge against Ext. P8 order, is essentially that, while the show cause notice issued to the petitioner had asked the petitioner to show cause as to why service tax and penalty should not be levied/imposed on him for non-payment of service tax in respect of an alleged training and coaching service that was conducted by him, and the petitioner had, by Ext. P11 reply to the show cause notice, given a detailed submission as to why the provisions of the Act would not be applicable to him, and further, for the period subsequent to 2012, the services rendered by him would qualify for the exemption under Ext. P9 Notification dated 20-6-2012, the respondent, while passing Ext. P8 order, did ....
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....id reply that, for the period subsequent to 1-7-2012, and upto March, 2015, the training services rendered by the petitioner would qualify for the exemption under Ext. P9 Notification under the head of "services by an entity registered under Section 12AA of the Income-tax Act, that conducts activities that answer to the description of charitable activities as defined under Clause 2K of the said Notification. The petitioner also contended that, inasmuch as the law with regard to the services that would be covered under the head Commercial training or coaching services was in a state of flux during the period till 1-7-2012, the show cause notice, which was issued only on 5-10-2015 was a belated one when it came to the demand of service tax fr....
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....they are not to be considered as an institute which issue certificate recognised by any law in India for the time being in force. They also argued that the definition of 'Commercial Training and Coaching Centre' got amended with effect from 1-7-2012 amending 'recognised by law' by 'recognised by any law' and their course being recognised by the American Health Association, they are not liable to tax. Since, the course/training conducted by them in the field of emergency medical care, trauma care etc. are neither a part of curriculum for obtaining a qualification recognised by any Indian law nor covered under any approved vocational education course, I find that they are liable to pay service tax on the services rendered by them. 42....
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....e demand for tax in respect of the services rendered by him would be hit by limitation, and the further contention of the petitioner that for the services rendered by him for the period subsequent to 1-7-2012 and till March, 2015, he would qualify for the exemption under Ext. P9 Notification, were not dealt with by the respondent, who merely proceeded to record the contentions of the petitioner, and then hold that the services rendered by the trust would not come under the charitable activities mentioned in the Notification, and further, that the services rendered by the trust were of commercial nature. In my view, when the petitioner had taken a specific contention with regard to the particular head of service under which he qualified for ....