2009 (1) TMI 17

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..... o profit motive – contention that no service is rendered to anyone & question of payment of service tax does not arise, is accepted - demand of tax on scientific or technical consultancy and technical testing and analysis is set aside – demand is also time-barred - 417 of 2007. - ST/57 of 2009 - Dated:- 5-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P. K. Das, Member (Judicial). Sh .....

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..... ducational Cess Rs. 10/- on technical testing and analysis. The original authority confirmed the demand of tax of and imposed penalties. The Commissioner (Appeals) set aside the demand of tax on commercial training or coaching. The appellants filed this appeal against the demand of tax and penalties against scientific or technical consultancy and technical testing and analysis. 3. Learned Advo .....

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..... payment of tax under Section 80 of the Finance Act, 1994. 4. The learned D.R. reiterates the findings of the Commissioner (Appeals). 5. After hearing both sides and on perusal of the records, we find force in the submissions of the learned Advocate on limitation. It is seen that the appellant is a registered society having no profit motive. They were undertaking the job to help the Govern .....

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