https://www.taxtmi.com/caselaws?id=431934 The Appellate Tribunal CESTAT Ahmedabad held that the demand of service tax against the appellant, M/s. Gujarat Engineering Research, was time-barred. The Tribunal emphasized that as a Government organization providing services to other government departments, there was no intention to evade payment of service tax. Citing various precedents, including cases involving Government Agencies, the Tribunal concluded that demands for extended periods were not sustainable in the absence of malafide intention. The appeal was allowed on limitation grounds only, with the Tribunal setting aside the impugned orders based on the principle that malafide intention cannot be alleged against Government Agencies in cases of non-payment of duty or tax. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431934 The Appellate Tribunal CESTAT Ahmedabad held that the demand of service tax against the appellant, M/s. Gujarat Engineering Research, was time-barred. The Tribunal emphasized that as a Government organization providing services to other government departments, there was no intention to evade payment of service tax. Citing various precedents, including cases involving Government Agencies, the Tribunal concluded that demands for extended periods were not sustainable in the absence of malafide intention. The appeal was allowed on limitation grounds only, with the Tribunal setting aside the impugned orders based on the principle that malafide intention cannot be alleged against Government Agencies in cases of non-payment of duty or tax. Case-Laws Service Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431934