https://www.taxtmi.com/caselaws?id=438574 In a contract bottling valuation dispute, reimbursable expenses were treated as outside the taxable value for service tax, and the amount retained by the brand owner was also excluded under the applicable circular; the first demand was therefore set aside. For the later period, the extended limitation could not be invoked because the department had already raised the same issue in an earlier notice, so the subsequent show cause notice was time-barred and the demand was quashed. The result was that both service tax demands failed. en-us Fri, 28 Apr 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438574 In a contract bottling valuation dispute, reimbursable expenses were treated as outside the taxable value for service tax, and the amount retained by the brand owner was also excluded under the applicable circular; the first demand was therefore set aside. For the later period, the extended limitation could not be invoked because the department had already raised the same issue in an earlier notice, so the subsequent show cause notice was time-barred and the demand was quashed. The result was that both service tax demands failed. Case-Laws Service Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438574