https://www.taxtmi.com/caselaws?id=798391 Clinical-trial testing and analysis performed by a clinical research organisation for sponsors holding trial approvals falls within the service-tax exemption where separate approval for the organisation is not issued under the regulatory framework. Strict construction does not justify imposing an impossible approval condition. Employee bond-forfeiture recoveries following premature resignation are compensatory for breach of a service commitment, not consideration for commercial training, coaching, or tolerating an act. Extended limitation requires fraud, suppression, or contravention with intent to evade tax; prior disclosure and a tenable exemption belief do not meet that standard. Consequently, no interest or penalties arise where the underlying tax demands fail. en-us Fri, 04 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798391 Clinical-trial testing and analysis performed by a clinical research organisation for sponsors holding trial approvals falls within the service-tax exemption where separate approval for the organisation is not issued under the regulatory framework. Strict construction does not justify imposing an impossible approval condition. Employee bond-forfeiture recoveries following premature resignation are compensatory for breach of a service commitment, not consideration for commercial training, coaching, or tolerating an act. Extended limitation requires fraud, suppression, or contravention with intent to evade tax; prior disclosure and a tenable exemption belief do not meet that standard. Consequently, no interest or penalties arise where the underlying tax demands fail. Case-Laws Service Tax Fri, 04 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798391