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TMI Blog2011 (5) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of technical testing and analysis through its various laboratories and levy of Service Tax w.e.f. 1.7.03 - the appellant contended that this institute is an arm of Government of Gujarat and the activities carried out by them cannot be treated as taxable services - They are not a commercial organization, but is a Government organization and its accounts are maintained according to PWD Manuals - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories. The services which are being provided by them have all the ingredients of technical testing and analysis service and rightly fails under the category of "Technical Testing and Analysis Service" attracting levy of Service Tax w.e.f. 1.7.03. The main argument made by the appellant is that this institute is an arm of Government of Gujarat and the activities carried out by them cannot be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar case of BSNL Vs. CCE Ahmedabad as reported in 2009 (14) STR 359 (Tri-Ahmd). The Bench observed as under: "M/s. BSNL, being a PSU of Govt. of India, cannot be attributed with, any mala fide intention to evade payment of duty. As such, by holding the demand to be barred by limitation, we set aside the impugned order and allow the appeal with consequential relief to the appellant, without going ..... X X X X Extracts X X X X X X X X Extracts X X X X
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