2018 (10) TMI 763

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..... ce tax w.e.f. 01/07/2004 only. Further, the entire demand is barred by limitation because the show-cause notice was issued on 23/03/2007 demanding the service tax for the period 01/07/2004 to 15/06/2005 by invoking the extended period of limitation. Tribunal in the case of Gargi Consultants Pvt. Ltd. [2013 (5) TMI 695 - CESTAT NEW DELHI], held that extended period of limitation cannot be invoked when the appellant was providing computer training services and had not paid service tax for the period July 2004 to March 2005. Appeal allowed - decided in favor of limitation.
Mr. S.S Garg, Judicial Member And Mr. P. Anjani Kumar, Technical Member For the Appellant : S.RAMASUBRAMANIAN For the Respondent : Ms. Kavita Podwal, Superintendent(AR) .....

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..... Court has held that the Notification No.19/2005-ST dt. 07/06/2005 (effective from 16/06/2005) is merely clarificatory in nature and that the services provided by computer training institutes are liable to service tax w.e.f. 01/07/2004 only. He further submitted that the entire demand in the present case is barred by limitation. He also submitted that the show-cause notice was issued on 23/03/2007 demanding service tax for the period 01/07/2004 to 15/06/2005 by invoking the extended period of limitation. He further submitted that in the showcause notice, there is no allegation that the appellant has committed fraud, suppression, collusion etc. which are covered by the provisions of proviso to Section 73(1). In support of his submission, he .....

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..... f limitation. Further on perusal of the show-cause notice, we find that there is no whisper as to how the appellant has committed any of the acts mentioned under proviso to Section 73(1) of the Finance Act, 1994. Further, we find that there is no finding by both the authorities on the issue of invoking the extended period of limitation. Further we find that the Tribunal, in the case of Gargi Consultants Pvt. Ltd. cited supra, held that extended period of limitation cannot be invoked when the appellant was providing computer training services and had not paid service tax for the period July 2004 to March 2005. Further we find that the issue involved was relating to interpretation of the notification which was settled by the Supreme Court in .....

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