https://www.taxtmi.com/caselaws?id=342115 Fee-based seed testing and certification carried out by a statutory seed certification agency for optional certification against prescribed standards falls within technical inspection and certification service under the Finance Act, 1994, because the activity involves inspection, sampling, testing and certification for conformity with standards. The service tax liability was therefore upheld. However, the extended period of limitation was not available because earlier departmental enquiries had already examined the activity and there was no suppression, fraud or wilful misstatement. The penalties under Sections 76 and 78 were set aside for the same reason, while the refund claim failed because the underlying tax liability was sustained and the exemption notification operated prospectively. en-us Thu, 20 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342115 Fee-based seed testing and certification carried out by a statutory seed certification agency for optional certification against prescribed standards falls within technical inspection and certification service under the Finance Act, 1994, because the activity involves inspection, sampling, testing and certification for conformity with standards. The service tax liability was therefore upheld. However, the extended period of limitation was not available because earlier departmental enquiries had already examined the activity and there was no suppression, fraud or wilful misstatement. The penalties under Sections 76 and 78 were set aside for the same reason, while the refund claim failed because the underlying tax liability was sustained and the exemption notification operated prospectively. Case-Laws Service Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342115