https://www.taxtmi.com/caselaws?id=32497 Regular disclosure in ST-3 and Cenvat returns negatives suppression, so extended limitation cannot be invoked without proof of concealment; the demand was therefore time-barred except for December 2005. Binding circulars governing service tax permitted exclusion of reimbursable expenses and 85% abatement on lump sum charges, so those additions to taxable value were unsustainable. Denial of input service credit was also unjustified because credit is available on tax paid input services and suspicion alone cannot displace the statutory entitlement. Penalties were set aside, with liability confined to the December 2005 period and corresponding interest. en-us Mon, 25 Aug 2008 00:00:00 +0530 Mon, 10 Aug 2009 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32497 Regular disclosure in ST-3 and Cenvat returns negatives suppression, so extended limitation cannot be invoked without proof of concealment; the demand was therefore time-barred except for December 2005. Binding circulars governing service tax permitted exclusion of reimbursable expenses and 85% abatement on lump sum charges, so those additions to taxable value were unsustainable. Denial of input service credit was also unjustified because credit is available on tax paid input services and suspicion alone cannot displace the statutory entitlement. Penalties were set aside, with liability confined to the December 2005 period and corresponding interest. Case-Laws Service Tax Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32497