https://www.taxtmi.com/caselaws?id=442449 The Tribunal allowed the appeal filed by the assessee, M/s. Star Freight Pvt. Ltd., finding that the demand for Service Tax under "Business Auxiliary Service" and "Support Services of Business or Commerce" was not sustainable due to lack of specificity in identifying taxable services. The inclusion of reimbursable expenses in the value of taxable services was rejected based on legal precedent. The Tribunal also held that the show cause notice and impugned order were vague and did not meet legal requirements. Additionally, the extended period of limitation was deemed inapplicable as there was no evidence of intent to evade tax. The service tax demand was set aside on both substantive and limitation grounds. en-us Thu, 17 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442449 The Tribunal allowed the appeal filed by the assessee, M/s. Star Freight Pvt. Ltd., finding that the demand for Service Tax under "Business Auxiliary Service" and "Support Services of Business or Commerce" was not sustainable due to lack of specificity in identifying taxable services. The inclusion of reimbursable expenses in the value of taxable services was rejected based on legal precedent. The Tribunal also held that the show cause notice and impugned order were vague and did not meet legal requirements. Additionally, the extended period of limitation was deemed inapplicable as there was no evidence of intent to evade tax. The service tax demand was set aside on both substantive and limitation grounds. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442449