https://www.taxtmi.com/caselaws?id=420899 The Tribunal ruled in favor of the appellant, holding that electricity charges reimbursed on an actual basis should not be included in the gross value for service tax. The Tribunal also found the invocation of the extended period of limitation by the adjudicating authority to be unjustified, as there was no evidence of fraud or suppression of facts. Consequently, the demand for service tax on electricity charges was set aside, and the appeal was allowed based on established legal principles and precedents. en-us Mon, 11 Apr 2022 00:00:00 +0530 Tue, 12 Apr 2022 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420899 The Tribunal ruled in favor of the appellant, holding that electricity charges reimbursed on an actual basis should not be included in the gross value for service tax. The Tribunal also found the invocation of the extended period of limitation by the adjudicating authority to be unjustified, as there was no evidence of fraud or suppression of facts. Consequently, the demand for service tax on electricity charges was set aside, and the appeal was allowed based on established legal principles and precedents. Case-Laws Service Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420899