https://www.taxtmi.com/caselaws?id=216428 The High Court dismissed the appeals challenging the demand for service tax on Scientific and Technical Consultancy services by the Commissioner. The Court held that the recovery proceedings were barred by limitation as they exceeded the one-year period under Section 73(1) of the Act. The Court also clarified that the exemption from penalty proceedings did not affect the validity of the recovery proceedings. The appeals were dismissed based on these findings. en-us Tue, 08 Nov 2011 00:00:00 +0530 Wed, 20 Aug 2014 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216428 The High Court dismissed the appeals challenging the demand for service tax on Scientific and Technical Consultancy services by the Commissioner. The Court held that the recovery proceedings were barred by limitation as they exceeded the one-year period under Section 73(1) of the Act. The Court also clarified that the exemption from penalty proceedings did not affect the validity of the recovery proceedings. The appeals were dismissed based on these findings. Case-Laws Service Tax Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216428