https://www.taxtmi.com/caselaws?id=406003 Non-filing of ST-3 returns and non-payment of service tax were treated as suppression of material facts, making the extended limitation period invocable. Manpower recruitment and supply agency service was held taxable even though the provider was a welfare or no-profit organisation, because the statutory definition covered service by any person and contained no exclusion for such entities. Services rendered to Kendriya Vidyalayas for security, cleaning and housekeeping were held covered by the relevant exemption, so the corresponding demand was set aside. Separate penalties on office bearers for the same omission were held unsustainable once penalty had been imposed on the society, though the society's penalty was maintained. en-us Thu, 01 Apr 2021 00:00:00 +0530 Mon, 08 Nov 2021 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406003 Non-filing of ST-3 returns and non-payment of service tax were treated as suppression of material facts, making the extended limitation period invocable. Manpower recruitment and supply agency service was held taxable even though the provider was a welfare or no-profit organisation, because the statutory definition covered service by any person and contained no exclusion for such entities. Services rendered to Kendriya Vidyalayas for security, cleaning and housekeeping were held covered by the relevant exemption, so the corresponding demand was set aside. Separate penalties on office bearers for the same omission were held unsustainable once penalty had been imposed on the society, though the society's penalty was maintained. Case-Laws Service Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406003