https://www.taxtmi.com/caselaws?id=279251 The Tribunal upheld the decision to include charges for X-ray films and staff expenses in the taxable value of technical inspection and certification services. It found no evidence of X-ray film sales to exempt them under Notification No. 12/2003-S.T. The Tribunal also rejected the extended limitation period for tax liability, ruling that the second notice was invalid. As there was no deliberate concealment of facts, the penalty was waived. The appellant's tax liability was limited to the normal period based on documented invoices, and the appeal was resolved without penalty. en-us Wed, 24 Jan 2018 00:00:00 +0530 Sat, 09 Mar 2019 07:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279251 The Tribunal upheld the decision to include charges for X-ray films and staff expenses in the taxable value of technical inspection and certification services. It found no evidence of X-ray film sales to exempt them under Notification No. 12/2003-S.T. The Tribunal also rejected the extended limitation period for tax liability, ruling that the second notice was invalid. As there was no deliberate concealment of facts, the penalty was waived. The appellant's tax liability was limited to the normal period based on documented invoices, and the appeal was resolved without penalty. Case-Laws Service Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279251