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 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. Facts: M/s. Sophisticated Instrumentation (“the Appellant”) is a...