https://www.taxtmi.com/caselaws?id=448934 The CESTAT Bangalore held that extended period of limitation was not applicable as appellant disclosed transaction details upon summons and no suppression occurred when facts were known to both parties. The court ruled that service tax demand, interest, and penalty were unsustainable, noting that caterers had already paid service tax on gross amounts and appellant was entitled to small-scale exemption benefits and cum tax value benefits under relevant notifications and statutory provisions. en-us Tue, 30 Jan 2024 00:00:00 +0530 Fri, 02 Feb 2024 07:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448934 The CESTAT Bangalore held that extended period of limitation was not applicable as appellant disclosed transaction details upon summons and no suppression occurred when facts were known to both parties. The court ruled that service tax demand, interest, and penalty were unsustainable, noting that caterers had already paid service tax on gross amounts and appellant was entitled to small-scale exemption benefits and cum tax value benefits under relevant notifications and statutory provisions. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448934