https://www.taxtmi.com/caselaws?id=768332 CESTAT Allahabad rejected appellant's claim for service tax exemption as governmental authority under Notification No.25/2012-ST, following SC precedent in Krishi Upaj Mandi Samiti case. Tribunal held appellant's services were taxable under Finance Act 1994, not qualifying as "agricultural extension services" which requires scientific research application through farmer education. Extended limitation period was invoked due to deliberate suppression of facts in ST-3 returns and failure to disclose service provision despite registration for immovable property rental. Penalties under Sections 77 and 78 were justified for tax evasion intent. Appeal partially allowed with remand for recomputing tax demand allowing cum tax benefit. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 12:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768332 CESTAT Allahabad rejected appellant's claim for service tax exemption as governmental authority under Notification No.25/2012-ST, following SC precedent in Krishi Upaj Mandi Samiti case. Tribunal held appellant's services were taxable under Finance Act 1994, not qualifying as "agricultural extension services" which requires scientific research application through farmer education. Extended limitation period was invoked due to deliberate suppression of facts in ST-3 returns and failure to disclose service provision despite registration for immovable property rental. Penalties under Sections 77 and 78 were justified for tax evasion intent. Appeal partially allowed with remand for recomputing tax demand allowing cum tax benefit. Case-Laws Service Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768332