https://www.taxtmi.com/caselaws?id=32252 Service tax demand on scientific or technical consultancy and technical testing and analysis was held time-barred because the record did not establish suppression of facts with intent to evade tax. The appellant, a government-constituted registered society engaged in project-related research and field work for government bodies, had penalties under Section 80 of the Finance Act, 1994 set aside, which supported the absence of wilful intent. On that basis, invocation of the extended limitation period for the show cause notice dated 22.11.2005 was unsustainable, and the demand could not be sustained. en-us Mon, 05 Jan 2009 00:00:00 +0530 Fri, 24 Jul 2009 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32252 Service tax demand on scientific or technical consultancy and technical testing and analysis was held time-barred because the record did not establish suppression of facts with intent to evade tax. The appellant, a government-constituted registered society engaged in project-related research and field work for government bodies, had penalties under Section 80 of the Finance Act, 1994 set aside, which supported the absence of wilful intent. On that basis, invocation of the extended limitation period for the show cause notice dated 22.11.2005 was unsustainable, and the demand could not be sustained. Case-Laws Service Tax Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32252