https://www.taxtmi.com/caselaws?id=247799 The Tribunal held that the appellant's activities of technical inspection and certification of seeds are subject to service tax under the Technical Inspection and Certification Service. The demand for service tax was upheld within the normal limitation period, with penalties under Sections 76, 77, and 78 of the Finance Act, 1994 being set aside due to the appellant's government-controlled status and lack of willful intention to evade tax. The Tribunal confirmed the interest payable, disposing of the appeal accordingly. en-us Fri, 04 Apr 2014 00:00:00 +0530 Fri, 03 Jul 2015 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247799 The Tribunal held that the appellant's activities of technical inspection and certification of seeds are subject to service tax under the Technical Inspection and Certification Service. The demand for service tax was upheld within the normal limitation period, with penalties under Sections 76, 77, and 78 of the Finance Act, 1994 being set aside due to the appellant's government-controlled status and lack of willful intention to evade tax. The Tribunal confirmed the interest payable, disposing of the appeal accordingly. Case-Laws Service Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247799