https://www.taxtmi.com/caselaws?id=206706 The court upheld the department's appeal, setting aside the previous order and remanding the case for a fresh decision on the merits. The judge found the State Bank of India had contravened Service Tax Law with intent to evade tax, justifying the longer limitation period under Section 73 of the Finance Act, 1994. The judge emphasized the importance of compliance and timely tax payments, dismissing arguments about the bank's status as a government entity. Compliance with tax regulations and prompt payment were deemed crucial, leading to the decision in favor of the department. en-us Fri, 11 Mar 2011 00:00:00 +0530 Mon, 14 Nov 2011 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206706 The court upheld the department's appeal, setting aside the previous order and remanding the case for a fresh decision on the merits. The judge found the State Bank of India had contravened Service Tax Law with intent to evade tax, justifying the longer limitation period under Section 73 of the Finance Act, 1994. The judge emphasized the importance of compliance and timely tax payments, dismissing arguments about the bank's status as a government entity. Compliance with tax regulations and prompt payment were deemed crucial, leading to the decision in favor of the department. Case-Laws Service Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206706