https://www.taxtmi.com/caselaws?id=325220 The Tribunal found the adjudicating authority competent to handle the case, upheld the classification of the service provided by the appellant as "Technical Inspection and Certification Agency," rejected the application of the principle of noscitur a sociis / ejusdem generis, dismissed the allegation of wilful misstatement or suppression of facts, and deemed the extended period of limitation and penalties inapplicable. The appeal was allowed, and the case was remanded for denovo adjudication within the normal limitation period. en-us Thu, 03 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325220 The Tribunal found the adjudicating authority competent to handle the case, upheld the classification of the service provided by the appellant as "Technical Inspection and Certification Agency," rejected the application of the principle of noscitur a sociis / ejusdem generis, dismissed the allegation of wilful misstatement or suppression of facts, and deemed the extended period of limitation and penalties inapplicable. The appeal was allowed, and the case was remanded for denovo adjudication within the normal limitation period. Case-Laws Service Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325220