https://www.taxtmi.com/caselaws?id=373951 The tribunal set aside the impugned order and allowed the appeal, granting consequential relief to the appellant. It held that service tax should only be charged on service charges, not on salary and wages, following the precedent set in the Gujarat Intelligence Security case. The tribunal ruled that if salary and wages are distinct from service charges, they do not form part of the gross amount charged, and service tax should not be imposed on them. The extended period of limitation was deemed inapplicable as the appellant regularly filed returns and all material facts were available on record. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373951 The tribunal set aside the impugned order and allowed the appeal, granting consequential relief to the appellant. It held that service tax should only be charged on service charges, not on salary and wages, following the precedent set in the Gujarat Intelligence Security case. The tribunal ruled that if salary and wages are distinct from service charges, they do not form part of the gross amount charged, and service tax should not be imposed on them. The extended period of limitation was deemed inapplicable as the appellant regularly filed returns and all material facts were available on record. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373951