https://www.taxtmi.com/caselaws?id=330763 Seed certification and related inspection were treated as an optional activity undertaken on application and for consideration, so they were not regarded as a sovereign function and fell within taxable technical inspection and certification service. The note also records that absence of intention to evade tax meant the extended period of limitation and penalties were not sustainable. On quantification, where no amount was recovered over and above the certification charges, cum-tax treatment was available and the demand had to be recomputed within the normal period of limitation. 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 and related inspection were treated as an optional activity undertaken on application and for consideration, so they were not regarded as a sovereign function and fell within taxable technical inspection and certification service. The note also records that absence of intention to evade tax meant the extended period of limitation and penalties were not sustainable. On quantification, where no amount was recovered over and above the certification charges, cum-tax treatment was available and the demand had to be recomputed within the normal period of limitation. Case-Laws Service Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330763