https://www.taxtmi.com/caselaws?id=32799 Salaries and wages paid to security personnel were treated as part of the taxable value for service tax purposes, following prior Tribunal authority, so the valuation issue was decided against the assessee. However, the demand could not be sustained beyond the normal limitation period because suppression of facts was not established. On that basis, the extended-period demand failed and the penalty was also unsupported. The service tax demand was therefore set aside notwithstanding the adverse finding on valuation. en-us Thu, 12 Mar 2009 00:00:00 +0530 Wed, 10 Apr 2013 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32799 Salaries and wages paid to security personnel were treated as part of the taxable value for service tax purposes, following prior Tribunal authority, so the valuation issue was decided against the assessee. However, the demand could not be sustained beyond the normal limitation period because suppression of facts was not established. On that basis, the extended-period demand failed and the penalty was also unsupported. The service tax demand was therefore set aside notwithstanding the adverse finding on valuation. Case-Laws Service Tax Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32799