TaxTMI 
TaxTMI 
2026 (9) TMI 1116
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.... Cochin. 2. Briefly stated the facts of the case are that the appellant are providing services under the category of 'Commercial Training and Coaching Services'. The appellant is an International Air Transport Association (IATA, for short) accredited training center training students in Aviation studies. The appellant had though discharged service tax on the fees collected from the students in imparting training, however the registration fees collected from the students and deposited with IATA being not includable in the value of services, no service tax was paid on it. A show-cause noticed was issued to them on 11.04.2011 demanding service tax amounting to Rs.51,27,025/- on the value of registration fees for the period April 2007 to Jun....
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....the Hon'ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. UOI [2013(29) STR 9 (Del.)], later affirmed by the Hon'ble Supreme Court reported as [2018(10) GSTL 401 (SC)]. Further, he has submitted that they have discharged on the said tuition fees collected from the students for imparting vocational training course from time to time and periodical returns have been filed with the Department, no fact was suppressed nor misdeclared; therefore, invocation of extended period of limitation is inadmissible. 4. Learned AR for the Revenue for the Revenue has reiterated the findings of the learned Commissioner. 5. Heard both sides and perused the records. 6. The short issue involved in the present ap....
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.... with the amendment to Section 67 and, therefore, has to be prospective in nature. On this aspect of the matter, we may usefully refer to the Constitution Bench judgment in the case of Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited [(2015) 1 SCC 1] wherein it was observed as under : "27. A legislation, be it a statutory Act or a statutory rule or a statutory notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a special peculiarity in the mode of verbal communication by a legislation. A legislation is not just a series of statements, such as one finds in a work of fiction/non-fiction or even in a judgmen....
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....re acts ought not to change the character of past transactions carried on upon the faith of the then existing law. 29. The obvious basis of the principle against retrospectivity is the principle of "fairness", which must be the basis of every legal rule as was observed in L'Office Cherifien des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd. Thus, legislations which modified accrued rights or which impose obligations or impose new duties or attach a new disability have to be treated as prospective unless the legislative intent is clearly to give the enactment a retrospective effect; unless the legislation is for purpose of supplying an obvious omission in a former legislation or to explain a former legislation. We need not....