https://www.taxtmi.com/caselaws?id=447607 CESTAT Kolkata held that appellant bank was liable for service tax on charges collected for salary disbursement services to state government schools under Banking and Financial Services category, as no specific exemption exists for state government services. However, extended period of limitation was rejected due to lack of evidence of suppression. Demands for service tax on agricultural insurance premium collection were set aside as exempted under Notification 3/2000-ST. Service charges on outstation cheque collection and wrongly deducted banking cash transaction tax were also held non-taxable. Appeal partially allowed with service tax liability limited to normal limitation period. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sun, 31 Dec 2023 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447607 CESTAT Kolkata held that appellant bank was liable for service tax on charges collected for salary disbursement services to state government schools under Banking and Financial Services category, as no specific exemption exists for state government services. However, extended period of limitation was rejected due to lack of evidence of suppression. Demands for service tax on agricultural insurance premium collection were set aside as exempted under Notification 3/2000-ST. Service charges on outstation cheque collection and wrongly deducted banking cash transaction tax were also held non-taxable. Appeal partially allowed with service tax liability limited to normal limitation period. Case-Laws Service Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447607