2012 (8) TMI 1075 - AT - Service Tax

Summary

Issues involved: Appeal against dropping of demand of Service Tax for commercial coaching and training services based on longer period of limitation.

Summary:
The Appellate Tribunal CESTAT NEW DELHI heard an appeal filed by the Revenue against the dropping of demand of Service Tax for commercial coaching and training services by the Commissioner invoking the longer period of limitation. The Commissioner had dropped the demand citing lack of mala fide intention to evade payment of Service Tax, especially considering the confusion and favorable judicial rulings during the relevant period. The retrospective amendment clarifying the commercial nature of training or coaching services was also taken into account. The Tribunal upheld the Commissioner's decision, emphasizing that the extended period of limitation cannot be invoked without evidence of wilful misstatement or suppression of facts. The Revenue failed to provide reasons to challenge the adjudicating authority's findings on the limitation issue, and the Tribunal found no grounds to interfere with the Commissioner's order, ultimately rejecting the Revenue's appeal.