https://www.taxtmi.com/caselaws?id=351694 The Tribunal upheld the inclusion of reimbursable expenses in the taxable value for a recovery agent, rejecting the appellant's argument that they should be exempt from service tax. The issue of denial of Cenvat credit was remanded for verification. The Tribunal invoked the extended period for limitation due to alleged deliberate mis-declaration and suppression of facts, leading to penalties under Section 78. However, the Judicial Member disagreed, finding the demand time-barred. Ultimately, the appeal was allowed with consequential relief on the time bar issue and remanded for verification of Cenvat credit denial. en-us Thu, 27 Jul 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351694 The Tribunal upheld the inclusion of reimbursable expenses in the taxable value for a recovery agent, rejecting the appellant's argument that they should be exempt from service tax. The issue of denial of Cenvat credit was remanded for verification. The Tribunal invoked the extended period for limitation due to alleged deliberate mis-declaration and suppression of facts, leading to penalties under Section 78. However, the Judicial Member disagreed, finding the demand time-barred. Ultimately, the appeal was allowed with consequential relief on the time bar issue and remanded for verification of Cenvat credit denial. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351694