TaxTMI 
TaxTMI 
2026 (8) TMI 1515
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....ion No. 25/12-ST dated 20.06.2012, the denial thereof, has been confirmed. Briefly stated, the department received the information from the Income Tax Department about M/s Om Prakash Bajaj, the appellant herein, that despite they were rendering service in terms of section 65B(44) of Finance Act, 2012 for the period 2012-13, they were not discharging the service tax liability. From the data provided by the Income Tax Department the appellant was observed having income under sections 194(C) and 194(J) of the Income Tax Act, 1961. But the service tax returns were not filed by the appellant for the period 2012-13. Hence alleging the suppression of relevant facts that the service tax amounting to Rs. 2,15,769/- along with interest at the applica....
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....ion. Hence not only the confirmation of demand but the invocation of extended period of limitation is wrong. The order confirming such demand is, therefore, liable to be set aside. Learned counsel has relied upon the decision in case of M/s Unified Council Educational Services Pvt Ltd. vs. Commissioner of Central Tax Rangareddy GST, Hyderabad [2026 (8) TMI 160 - CESTAT HYDERABAD] wherein it was held that that in case of interpretational issues the extended period of limitation is not invocable. With these submissions the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 4. While rebutting these submissions, learned authorised representative at the outset, has reiterated the findings given in the orde....
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....following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:- 1-8 xxx 9. Services provided to or by an educational institution in respect of education exempted from service tax, by way of,- (a) auxiliary educational services; or (b) renting of immovable property;" 6. The bare perusal reveals that the exemption is available for the services provided to or by an educational institution which are in the nature of auxiliary education services or renting of immovable property. The nature of service in question, admittedly, is renting of immovable property. If it is received by the educational institution then only the exemption of this provision is....
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....l September 2018 from Shri Om Prakash Bajaj for the purpose ef imparting education. (iii) We have carried on following educational courses to the students in the said. premises during the tenure of tenancy. (a) to (g) xxx (iv) The said educational courses were exempt from payment of Service Tax under clause (_) of Mega Notification No. 25/2012 dated 20.06.2012." 9. However, it is an admitted fact that Amity University is not the lessee/tenant. This document is also absolutely silent to show that the tenant Ritnand Balved Education Foundation is an educational institute and that Amity University, Rajasthan has got any title from the tenant of the appellant. Otherwise also, the said certificate is dated 27.07.202....