Extension of Limitation Not Applicable Without Intent to Evade Service Tax Payment

Sophisticated Instrumentation Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad)

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 trainin

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