https://www.taxtmi.com/caselaws?id=253900 The Tribunal ruled in favor of the appellant, a Government undertaking, in a case concerning the applicability of Service Tax on composite services. The appellant's method of separately showing charges and paying tax accordingly, including on excess transportation charges, was deemed as tax planning rather than evasion. The Tribunal upheld the appellant's approach, emphasizing the lack of evidence of deliberate suppression of facts or evasion. The demand for Service Tax invoking an extended period was found unsustainable, and the allegations of tax evasion were dismissed, leading to the appeal being allowed in favor of the appellant. en-us Tue, 28 May 2013 00:00:00 +0530 Mon, 01 Dec 2014 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253900 The Tribunal ruled in favor of the appellant, a Government undertaking, in a case concerning the applicability of Service Tax on composite services. The appellant's method of separately showing charges and paying tax accordingly, including on excess transportation charges, was deemed as tax planning rather than evasion. The Tribunal upheld the appellant's approach, emphasizing the lack of evidence of deliberate suppression of facts or evasion. The demand for Service Tax invoking an extended period was found unsustainable, and the allegations of tax evasion were dismissed, leading to the appeal being allowed in favor of the appellant. Case-Laws Service Tax Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253900