https://www.taxtmi.com/caselaws?id=447169 CESTAT Chennai held that IIT Madras was not liable for service tax on sponsored research projects as these constituted grants for educational purposes rather than taxable services under Scientific and Technical Consultancy Services. However, service tax demand on convention services was upheld as the institution provided commercial convention facilities to external parties for consideration. The tribunal allowed CENVAT credit on travel and postal expenses as legitimate input services for consultancy activities. Extended limitation period was rejected due to absence of suppression, and penalties were set aside. Appeal was partly allowed. en-us Tue, 19 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447169 CESTAT Chennai held that IIT Madras was not liable for service tax on sponsored research projects as these constituted grants for educational purposes rather than taxable services under Scientific and Technical Consultancy Services. However, service tax demand on convention services was upheld as the institution provided commercial convention facilities to external parties for consideration. The tribunal allowed CENVAT credit on travel and postal expenses as legitimate input services for consultancy activities. Extended limitation period was rejected due to absence of suppression, and penalties were set aside. Appeal was partly allowed. Case-Laws Service Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447169