https://www.taxtmi.com/caselaws?id=752362 CESTAT Ahmedabad held that service tax was payable on handling and forwarding charges collected by appellant during 2012-2014 under negative list regime. The tribunal agreed that VAT payment on service portion cannot deprive department of revenue when contract is not indivisible. However, since department had knowledge of charges when show cause notices were issued and prior litigation existed, extended limitation period would not apply. Matter remanded to original authority to confine demand to normal period and reconsider penalty. Appeal allowed by way of remand. en-us Fri, 03 May 2024 00:00:00 +0530 Wed, 08 May 2024 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752362 CESTAT Ahmedabad held that service tax was payable on handling and forwarding charges collected by appellant during 2012-2014 under negative list regime. The tribunal agreed that VAT payment on service portion cannot deprive department of revenue when contract is not indivisible. However, since department had knowledge of charges when show cause notices were issued and prior litigation existed, extended limitation period would not apply. Matter remanded to original authority to confine demand to normal period and reconsider penalty. Appeal allowed by way of remand. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752362