https://www.taxtmi.com/caselaws?id=278860 A claim that an entity is non-profiteering does not by itself create immunity from service tax where the activity is otherwise taxable as Technical and Testing Service; the tax demand was therefore sustained. Penalty was, however, waived because the adjudication record did not show deliberate intention, making penal consequences unwarranted on the facts. Interest on the tax demand remained payable. The appeal thus succeeded only in part, with the demand maintained and the penalty set aside. en-us Wed, 25 Jan 2017 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278860 A claim that an entity is non-profiteering does not by itself create immunity from service tax where the activity is otherwise taxable as Technical and Testing Service; the tax demand was therefore sustained. Penalty was, however, waived because the adjudication record did not show deliberate intention, making penal consequences unwarranted on the facts. Interest on the tax demand remained payable. The appeal thus succeeded only in part, with the demand maintained and the penalty set aside. Case-Laws Service Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278860