https://www.taxtmi.com/caselaws?id=751913 CESTAT NEW DELHI remanded a service tax recovery case involving wrongful claiming of reimbursement value under pure agent provisions. The original adjudicating authority failed to address suppression allegations in the show cause notice despite invoking extended limitation period. The tribunal found factual allegations required proper appreciation of returns and documentary evidence not examined by the original authority. Both parties consented to remand. The matter was sent back for fresh adjudication with specific directions to determine suppression and misrepresentation allegations before invoking extended limitation period. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751913 CESTAT NEW DELHI remanded a service tax recovery case involving wrongful claiming of reimbursement value under pure agent provisions. The original adjudicating authority failed to address suppression allegations in the show cause notice despite invoking extended limitation period. The tribunal found factual allegations required proper appreciation of returns and documentary evidence not examined by the original authority. Both parties consented to remand. The matter was sent back for fresh adjudication with specific directions to determine suppression and misrepresentation allegations before invoking extended limitation period. Case-Laws Service Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751913