https://www.taxtmi.com/article/detailed?id=548 A taxable service's valuation requires a direct nexus between amounts collected and the service rendered; charges for separate amenities lacking connection to the core service are not receipts for that service. Amendments or circulars that broaden valuation principles cannot be applied retrospectively to periods before their enactment. Extended limitation periods and penalties require statutory or evidentiary foundation, and audit objections alone do not justify retrospective tax demands or penalty imposition without proof of suppression. en-us Tue, 03 Nov 2009 00:00:00 +0530 Tue, 03 Nov 2009 22:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=548 A taxable service's valuation requires a direct nexus between amounts collected and the service rendered; charges for separate amenities lacking connection to the core service are not receipts for that service. Amendments or circulars that broaden valuation principles cannot be applied retrospectively to periods before their enactment. Extended limitation periods and penalties require statutory or evidentiary foundation, and audit objections alone do not justify retrospective tax demands or penalty imposition without proof of suppression. Articles Service Tax Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=548