2024 (4) TMI 967 - SCH - Service Tax

Extended period of limitation - Suppression of facts or not - Levy of Service Tax - health and fitness service - providing education to patients regarding Yoga - donation received in respect of yoga camp / residential Yoga camp - Donation is related to Education or Health and fitness service or not? - penalty - benefit of Section 80 of FA - it was held by CESTAT that it is observed that demand for the period 01.10.2006 to 31.03.2007 needs to be recomputed after reconciling the amounts received by the appellant during that period with the accounts of appellant and the certificate dated 21.01.2012 of the Chartered Accountant (Anil Ashok Associates). HELD THAT - There are no reason to interfere with the impugned judgment and order. The appeal is accordingly dismissed.

Summary

The Supreme Court dismissed the appeal as it found no reason to interfere with the impugned judgment and order. Delay was condoned, and pending applications were disposed of.