https://www.taxtmi.com/caselaws?id=751681 The CESTAT Kolkata allowed the appeal filed by the appellant against service tax demand of Rs. 51,43,753/- for periods 2004-2005 and 2005-2006, ruling that Kolkata revenue officials lacked jurisdiction since service tax was paid at Mumbai where returns were filed. For 2006-2007, the tribunal held that amounts reimbursed by ABP to appellant for direct operational costs under written agreement were mere expense reimbursements, not taxable consideration, making the demand unsustainable on merits. The tribunal also set aside the extended period demand as time-barred, noting appellant was registered and regularly filing returns with proper transaction records. en-us Wed, 17 Apr 2024 00:00:00 +0530 Mon, 22 Apr 2024 21:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751681 The CESTAT Kolkata allowed the appeal filed by the appellant against service tax demand of Rs. 51,43,753/- for periods 2004-2005 and 2005-2006, ruling that Kolkata revenue officials lacked jurisdiction since service tax was paid at Mumbai where returns were filed. For 2006-2007, the tribunal held that amounts reimbursed by ABP to appellant for direct operational costs under written agreement were mere expense reimbursements, not taxable consideration, making the demand unsustainable on merits. The tribunal also set aside the extended period demand as time-barred, noting appellant was registered and regularly filing returns with proper transaction records. Case-Laws Service Tax Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751681