https://www.taxtmi.com/caselaws?id=789455 Services rendered exclusively to Naval Authorities at a Naval Dockyard and on naval vessels were held not exigible to service tax under Management, Maintenance or Repair Service, Works Contract Service or Technical Testing and Analysis Service, because the work was treated as part of a non-commercial governmental defence setting and covered by the governing notification and departmental clarification. The Tribunal also held that the extended period of limitation could not be invoked, as the assessee acted under a bona fide belief and there was no deliberate suppression or intent to evade tax. For the same reason, penalties under Sections 76, 77 and 78 were set aside. The service tax demand and consequential penalties were therefore cancelled. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789455 Services rendered exclusively to Naval Authorities at a Naval Dockyard and on naval vessels were held not exigible to service tax under Management, Maintenance or Repair Service, Works Contract Service or Technical Testing and Analysis Service, because the work was treated as part of a non-commercial governmental defence setting and covered by the governing notification and departmental clarification. The Tribunal also held that the extended period of limitation could not be invoked, as the assessee acted under a bona fide belief and there was no deliberate suppression or intent to evade tax. For the same reason, penalties under Sections 76, 77 and 78 were set aside. The service tax demand and consequential penalties were therefore cancelled. Case-Laws Service Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789455