2011 (5) TMI 613

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....re providing taxable services of Technical Testing and Analysis'. However, they are neither registered under the Service Tax Rules nor were paying Service Tax on the taxable services. Demand was issued to them for non-payment of Service Tax. The Commissioner, on adjudication, confirmed the demand of Service Tax amounting to Rs.77,40,624/-(Rupees Seventy Seven Lakhs, Forty Thousands, Six Hundreds a....

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....reason and therefore we condone the delay. With regard to the levy of Service Tax, the main contention of the appellant is that they were working under the Govt. of Gujarat State and the State Government was not making any business or commercial transactions in view of the provisions of Article 289 of Constitution of India. The income of the State was exempted from any tax including Service Tax an....