https://www.taxtmi.com/caselaws?id=444007 Technical inspection and certification services rendered by an autonomous export inspection body were held taxable because the activity was carried out for consideration, the fee was retained by the body rather than remitted to the Government Treasury, and the governing statute used enabling rather than compulsory language. The plea that the services were sovereign or mandatory statutory functions therefore failed. The limitation objection was also rejected, as the liability had been clarified earlier and the assessee continued without registration or payment, justifying the extended period. Penalty was adjusted to reflect the pre-amendment and amended statutory regimes, while tax and interest were sustained. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444007 Technical inspection and certification services rendered by an autonomous export inspection body were held taxable because the activity was carried out for consideration, the fee was retained by the body rather than remitted to the Government Treasury, and the governing statute used enabling rather than compulsory language. The plea that the services were sovereign or mandatory statutory functions therefore failed. The limitation objection was also rejected, as the liability had been clarified earlier and the assessee continued without registration or payment, justifying the extended period. Penalty was adjusted to reflect the pre-amendment and amended statutory regimes, while tax and interest were sustained. Case-Laws Service Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444007