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    Reverse Charge Liability: recipient bears service tax for manpower supply; extended limitation and penalty disallowed.
    Suppression of collected tax: denial of input credit, extended limitation and penalties follow where amounts were not remitted.
    Interest on delayed service tax: apply notification entry for short-payment when cum tax pricing used; reduced penalty follows payment within 30 days.
    Extended Period of Limitation: Demand held time barred where taxpayer filed ST 3 returns and acted on bona fide self assessment.
    Business Auxiliary Service liability rejected; incentives tied to vehicle sales treated as sale price, appeals allowed.
    Definition of Service under post-July 2012 law governs VCES eligibility where prior notices raised a different legal issue.
    Extended Limitation Period cannot be invoked where taxpayer disclosed activities and had bona fide belief of non taxability.
    Deemed repatriation of foreign exchange: rupee receipts via authorised banking channels satisfy export realisation and permit credit refund.
    Consideration for Services: target incentives and reimbursements held non taxable, brokerage and assumption based demands disallowed.
    Service Tax on Route Navigation versus Terminal Landing: en route navigation not taxable; terminal landing charges are taxable.
    Double taxation by single entity: tax paid under a different registration cannot be recovered twice; demand and penalties set aside.
    Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.
    VCES pre deposit requirement and proviso bar upheld; declaration rejected for late payment and prohibited subsequent period filing, appeal dismissed
    Service tax adjustment by partner and subcontractor liability requires remand for recomputation and abatement review
    Exemption of legal services under notifications limits Designated Officer jurisdiction, so recovery proceedings were quashed and petition allowed.
    Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
    Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
    Tender fees and forfeited security deposits found non taxable; service demands set aside and limitation invocation denied.
    Revenue sharing arrangements on principal to principal basis in healthcare BSS found not taxable, impugned demand set aside.
    Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
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