2011 (5) TMI 459

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....his application, the appellant prays for dispensation of requirement of pre-deposit of Service Tax, interest and penalty, refraining the lower authority from enforcing the recovery of the same and part thereof under Section 35F of Central Excise Act, 1944. The issue contended by the Revenue is that M/s Gujarat Engineering Research Institute, Vadodara are providing taxable service of technical test....

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....ppression of facts or contravention of any of the provisions of Finance Act. More so, it being a State Government department, there cannot be any intention to evade payment of taxes and they were under the impression that they were not liable to pay Service Tax. 2. Without going into the merits of the case, on the issue of limitation, we find that the appellants have, prima facie, a strong case....