https://www.taxtmi.com/caselaws?id=375328 Service tax valuation for manpower supply was confined to the gross amount charged by the provider, so amounts paid directly by the recipient for expatriate secondment benefits or expenses were not includible in taxable value. Reverse charge provisions for services received from outside India could not be used to fasten liability on a domestic service provider, and the demand was also criticised on jurisdictional grounds. Regular registration and return filing, coupled with the absence of taxable suppression, meant the extended limitation period and penalties were not sustainable. The commentary concludes that the tax, interest, and penalties could not be upheld on valuation, limitation, or jurisdictional grounds. en-us Tue, 05 Feb 2019 00:00:00 +0530 Thu, 23 Jan 2020 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375328 Service tax valuation for manpower supply was confined to the gross amount charged by the provider, so amounts paid directly by the recipient for expatriate secondment benefits or expenses were not includible in taxable value. Reverse charge provisions for services received from outside India could not be used to fasten liability on a domestic service provider, and the demand was also criticised on jurisdictional grounds. Regular registration and return filing, coupled with the absence of taxable suppression, meant the extended limitation period and penalties were not sustainable. The commentary concludes that the tax, interest, and penalties could not be upheld on valuation, limitation, or jurisdictional grounds. Case-Laws Service Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375328