CESTAT partially allowed the appellant's appeal against service...

CESTAT partially allowed the appellant's appeal against service tax demands. The Tribunal remanded the technical inspection service tax calculation for recomputation, recognizing excess payments had been ignored. It held that written-off advances cannot attract service tax, services rendered by appellant's Japan branch to an Indian client were subject to reverse charge mechanism, and electricity charges collected as a pure agent were not taxable. The demand for maintenance charges was appropriated against tax already paid. The extended limitation period was invalidated as no suppression of facts was established. The appeal was disposed of by remanding calculation issues to the adjudicating authority for verification based on the CA certificate.

---