https://www.taxtmi.com/caselaws?id=408783 The High Court dismissed the revenue's appeal, upholding the Tribunal's findings that the extended period of limitation could not be invoked and that penalties were rightly waived. The court emphasized the respondent's governmental nature and its focus on research and national security, which negated any intent to evade taxes. The appeal was dismissed with costs, and the revenue was directed to pay Rs. 10,000 to the Telangana High Court Legal Services Committee. en-us Mon, 14 Jun 2021 00:00:00 +0530 Wed, 27 Apr 2022 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408783 The High Court dismissed the revenue's appeal, upholding the Tribunal's findings that the extended period of limitation could not be invoked and that penalties were rightly waived. The court emphasized the respondent's governmental nature and its focus on research and national security, which negated any intent to evade taxes. The appeal was dismissed with costs, and the revenue was directed to pay Rs. 10,000 to the Telangana High Court Legal Services Committee. Case-Laws Service Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408783