2026-VIL-1694-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax – Commercial Training or Coaching Services provided to a local corporation – Extended period of limitation and penalty - Appellant provided taxable services classifiable under Commercial Training or Coaching Services and did not discharge service tax on services provided to the corporation, claiming them to be exempted - Commissioner confirmed the demand for the entire period with interest and imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994, a part of the demand having been collected from the clients and paid - Whether the Appellant is liable to pay service tax on the services rendered to the corporation and whether the extended period of limitation can be invoked - HELD - Following the ratio of the Tribunal in identical facts, where the demand was upheld on merit but set aside for the extended period along with penalties under Sections 76 and 78 and the matter was remanded for computing the demand for the normal period, the demand invoking the extended period of limitation and the penalty are set aside. Since the writ petitions filed by the appellants were disposed of by the High Court upholding the demand of service tax and directing the corporation to pay the amounts including the service tax to the appellant, the Department is at liberty to collect the service tax amount over and above the normal period, if any, received by the Appellant from the corporation as per the directions of the High Court. The demand of service tax is sustained on merit and the Appellant is liable to pay service tax on the services rendered. The amount admittedly collected from the clients and paid by the Appellant is not in dispute and is upheld - The demand for the balance is confirmed only for the normal period, excluding any amount paid towards the normal period, and the appeal is partially allowed
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