https://www.taxtmi.com/caselaws?id=439508 The Tribunal set aside the demand of service tax on the basis of discrepancies in income ledgers and ST 3 returns, ruling that the extended period of limitation could not be invoked due to no suppression during the department audit. The demand was overturned, and the Adjudicating authority's order was reversed. Additionally, the Tribunal ruled that incentives received by the Appellant from MSIL did not attract service tax as they were discounts on sale value, not services provided, based on established legal principles. The demand of service tax on incentives and discounts was set aside. en-us Fri, 23 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 08:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439508 The Tribunal set aside the demand of service tax on the basis of discrepancies in income ledgers and ST 3 returns, ruling that the extended period of limitation could not be invoked due to no suppression during the department audit. The demand was overturned, and the Adjudicating authority's order was reversed. Additionally, the Tribunal ruled that incentives received by the Appellant from MSIL did not attract service tax as they were discounts on sale value, not services provided, based on established legal principles. The demand of service tax on incentives and discounts was set aside. Case-Laws Service Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439508