Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 147 - AT - Service TaxTechnical Inspection and Certification Service of seeds produced by the seeds producer - issuing the certificates - Extended period of limitation - revenue submitted that the activity undertaken by the respondents is not a sovereign function as per the section 9 of the seeds act, 1966 - Held that:- the activity undertaken by the respondents are not a sovereign function and the respondents are liable to pay service tax on their activity under category of "Technical Inspection Clarification Services". The show cause notice have been issued by the invoking extended period of limitation, the demand' of extended period of limitation is not sustainable as there was no mala-fide intention of the respondents not to pay service tax in the light of the clarification issue by the Commissioner of Servicer Tax Ahmadabad on 27-09-2006 - demand of extended period of limitation is not sustainable. Demand confirmed for the normal period only. - assessee is entitle for cum tax benefit - Decided partly in favor of Revenue.
|