https://www.taxtmi.com/caselaws?id=446918 The CESTAT Chennai held that the appellant must include freight charges in taxable value for C&F services despite separate agreements with Ultra Tech Cement Ltd for C&F and GTA services. The tribunal found short payment of service tax as freight charges were part of C&F services, even though the client paid service tax separately under GTA. However, the extended limitation period was rejected as no suppression was established - the appellant maintained separate invoices and acted in good faith believing the client's GTA service tax discharge was sufficient. All penalties were set aside under Section 80 of Finance Act 1994. The demand for normal period was sustained but extended period demands, interest, and penalties were dismissed. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 15 Dec 2023 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446918 The CESTAT Chennai held that the appellant must include freight charges in taxable value for C&F services despite separate agreements with Ultra Tech Cement Ltd for C&F and GTA services. The tribunal found short payment of service tax as freight charges were part of C&F services, even though the client paid service tax separately under GTA. However, the extended limitation period was rejected as no suppression was established - the appellant maintained separate invoices and acted in good faith believing the client's GTA service tax discharge was sufficient. All penalties were set aside under Section 80 of Finance Act 1994. The demand for normal period was sustained but extended period demands, interest, and penalties were dismissed. Case-Laws Service Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446918