https://www.taxtmi.com/caselaws?id=211162 The High Court dismissed the appeal filed by the State against the order of the Tribunal and Appellate Authority, upholding the levy of service tax and education cess on the assessee. The Court affirmed the liability of the State instrumentality for service tax, rejecting the argument of exemption. The Court emphasized adherence to the specific provisions of the Act regarding limitation and condonation of delay, ruling in favor of the revenue and against the assessee. en-us Thu, 15 Sep 2011 00:00:00 +0530 Tue, 12 Nov 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211162 The High Court dismissed the appeal filed by the State against the order of the Tribunal and Appellate Authority, upholding the levy of service tax and education cess on the assessee. The Court affirmed the liability of the State instrumentality for service tax, rejecting the argument of exemption. The Court emphasized adherence to the specific provisions of the Act regarding limitation and condonation of delay, ruling in favor of the revenue and against the assessee. Case-Laws Central Excise Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211162