https://www.taxtmi.com/caselaws?id=342730 The tribunal upheld the service tax liability of the Clearing and Forwarding Agency on merit but restricted the demand to the normal period, not the extended period. Penalties imposed were set aside due to varying interpretations and litigations surrounding service valuation. The inclusion of notional rent in tax liability was upheld, citing the impact on services provided. Allegations of suppression were dismissed as statutory returns indicated non-taxable considerations. The judgment covers issues of service valuation, time bar for demand, notional rent inclusion, suppression allegations, and penalties determination. en-us Fri, 05 May 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342730 The tribunal upheld the service tax liability of the Clearing and Forwarding Agency on merit but restricted the demand to the normal period, not the extended period. Penalties imposed were set aside due to varying interpretations and litigations surrounding service valuation. The inclusion of notional rent in tax liability was upheld, citing the impact on services provided. Allegations of suppression were dismissed as statutory returns indicated non-taxable considerations. The judgment covers issues of service valuation, time bar for demand, notional rent inclusion, suppression allegations, and penalties determination. Case-Laws Service Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342730