https://www.taxtmi.com/caselaws?id=330763 Seed certification performed on application and for consideration is characterised as an optional service rather than a compulsory sovereign function, bringing it within technical inspection and certification service for service tax purposes. Departmental clarification treating the activity as a statutory obligation may negate intent to evade tax; consequently, the extended limitation period and penalties may not apply. Where no amount is recovered beyond certification charges, tax liability requires cum-tax computation. Sustainable demand is confined to the normal limitation period and requires fresh quantification on that basis. en-us Mon, 06 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330763 Seed certification performed on application and for consideration is characterised as an optional service rather than a compulsory sovereign function, bringing it within technical inspection and certification service for service tax purposes. Departmental clarification treating the activity as a statutory obligation may negate intent to evade tax; consequently, the extended limitation period and penalties may not apply. Where no amount is recovered beyond certification charges, tax liability requires cum-tax computation. Sustainable demand is confined to the normal limitation period and requires fresh quantification on that basis. Case-Laws Service Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330763