https://www.taxtmi.com/caselaws?id=247991 Service tax collected on invoices was treated as remittable to the Government, and consolidated deductions were rejected because the records required invoice-wise scrutiny. Claims for labour services, security of movable property, dues collection charges and bad debts were not accepted on a blanket basis; the assessee was required to produce invoice-wise and contract-wise proof, with supporting agreements and confirmations to be verified by the original authority. On limitation and penalties, the Tribunal noted admissions, parallel invoices and record inconsistencies as indicators against bona fides, and held that extended limitation and statutory penalties were attracted. en-us Thu, 27 Feb 2014 00:00:00 +0530 Tue, 02 Dec 2014 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247991 Service tax collected on invoices was treated as remittable to the Government, and consolidated deductions were rejected because the records required invoice-wise scrutiny. Claims for labour services, security of movable property, dues collection charges and bad debts were not accepted on a blanket basis; the assessee was required to produce invoice-wise and contract-wise proof, with supporting agreements and confirmations to be verified by the original authority. On limitation and penalties, the Tribunal noted admissions, parallel invoices and record inconsistencies as indicators against bona fides, and held that extended limitation and statutory penalties were attracted. Case-Laws Service Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247991