Extension of Limitation cannot be invoked when there is no intention to evade payment of Service Tax
Last updated: 05 October 2023
Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in the case of M/s.Sophisticated Instrumentation v. C.C.E & S.T.-Vadodara-I [Service Tax Appeal No. 11477 of 2013 dated September 22, 2023], allowed the appeal and ruled that the assessee is a charitable trust and not covered under the definition of commercial training or coaching center as per Section 65(27) of the Finance Act, 1994 and thus invocation of an extended period of limitation by five years is not justified.
Citation :
Service Tax Appeal No. 11477 of 2013 dated September 22, 2023
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Bimal Jain
Published in Service Tax
Views : 163
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