https://www.taxtmi.com/caselaws?id=768268 The HC ruled in favor of the autonomous research institute, setting aside the service tax demand for 2003-2008. The Tribunal found no evidence of intent to evade tax, making the extended period of limitation invocation unsustainable. For the normal limitation period (2006-08), the appellant's turnover fell below exemption thresholds (Rs.3,50,085 vs Rs.4,00,000 limit and Rs.4,18,370 vs Rs.8,00,000 limit). Consequently, no service tax liability existed for either period, and no interest or penalties were applicable. The appeal was allowed with consequential relief granted. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768268 The HC ruled in favor of the autonomous research institute, setting aside the service tax demand for 2003-2008. The Tribunal found no evidence of intent to evade tax, making the extended period of limitation invocation unsustainable. For the normal limitation period (2006-08), the appellant's turnover fell below exemption thresholds (Rs.3,50,085 vs Rs.4,00,000 limit and Rs.4,18,370 vs Rs.8,00,000 limit). Consequently, no service tax liability existed for either period, and no interest or penalties were applicable. The appeal was allowed with consequential relief granted. Case-Laws Service Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768268