https://www.taxtmi.com/caselaws?id=35213 Actual reimbursement of NSDL/CDSL depository charges recovered from customers was not includible in the taxable value, because the Board's circular clarified that service tax was not leviable on such fees when recovered on an actual basis and there was no allegation that the recovery exceeded the amount paid to the depositories. The demand also failed on limitation, as it was raised beyond the normal period while regular ST-3 returns had been filed and no suppression of facts or misstatement was established. The demand was therefore set aside in full. en-us Thu, 16 Jul 2009 00:00:00 +0530 Thu, 28 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35213 Actual reimbursement of NSDL/CDSL depository charges recovered from customers was not includible in the taxable value, because the Board's circular clarified that service tax was not leviable on such fees when recovered on an actual basis and there was no allegation that the recovery exceeded the amount paid to the depositories. The demand also failed on limitation, as it was raised beyond the normal period while regular ST-3 returns had been filed and no suppression of facts or misstatement was established. The demand was therefore set aside in full. Case-Laws Service Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35213