2012 (9) TMI 631

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..... -ST to exclude the training provided by the Compute Training Institute from the scope of the said Notification - SCN issued on 29.2.09 demanding tax for the period 10.9.04 to March, 2005 – Held that:- They had a bonafide belief that the service was exempt since demand is raised invoking extended period of time, the demand appears to be time barred - ST/Appeal No.1297/2011 - - - Dated:- 30-1-20 .....

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..... oftware Allied Services) Vs CST Bangalore 2009 (14) STR 218 (Trib. Bang) ii) NIIT Ltd Vs CST 2009 (15) STR 300 (Trib.- Del) iii) Doon Institute of Information Tech Pvt Ltd Vs CCE Meerut-I 2008 (12) STR 459(Tri.-Del) 2. He submits that the said notification was amended w.e.f. 7th June 2005 vide Notification No. 19/05-ST to exclude the training provided by the Compute Training Institute .....

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..... of the decisions in favour of the appellants prevailing during the time, it can be held that they had a bonafide belief that the service was exempt since demand is raised invoking extended period of time, the demand appears to be time barred. Therefore pre-deposit of the dues arising from the impugned order is waived and there shall be stay on collection of such dues during the pendency of the app .....

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