https://www.taxtmi.com/caselaws?id=375676 The Tribunal held that the government entity, providing technical testing services to other government departments, was not liable to pay service tax due to the absence of malafide intent to evade payment. The Tribunal emphasized that the extended period of limitation did not apply to government entities in the absence of fraud or collusion. Judgments cited supported the view that malafide intent cannot be attributed to government agencies for non-payment of tax. The appeals were allowed solely on the basis of limitation, aligning with the consistent legal stance on government agencies and service tax liability. en-us Thu, 03 Jan 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375676 The Tribunal held that the government entity, providing technical testing services to other government departments, was not liable to pay service tax due to the absence of malafide intent to evade payment. The Tribunal emphasized that the extended period of limitation did not apply to government entities in the absence of fraud or collusion. Judgments cited supported the view that malafide intent cannot be attributed to government agencies for non-payment of tax. The appeals were allowed solely on the basis of limitation, aligning with the consistent legal stance on government agencies and service tax liability. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375676