https://www.taxtmi.com/caselaws?id=753842 CESTAT Kolkata allowed the appeal, setting aside service tax demands for 2007-08 to 2009-10. The tribunal held that extended limitation period was improperly invoked as the appellant had disclosed all information without suppressing facts to evade tax. The works contract services for constructing residential complexes for employees constituted "personal use" and were not liable to service tax. The tribunal ruled that free supply materials' value cannot be included in assessable value, citing SC precedent. Consequently, demands for service tax on advances, interest, and penalties were unsustainable and dismissed. en-us Tue, 23 Apr 2024 00:00:00 +0530 Wed, 12 Jun 2024 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753842 CESTAT Kolkata allowed the appeal, setting aside service tax demands for 2007-08 to 2009-10. The tribunal held that extended limitation period was improperly invoked as the appellant had disclosed all information without suppressing facts to evade tax. The works contract services for constructing residential complexes for employees constituted "personal use" and were not liable to service tax. The tribunal ruled that free supply materials' value cannot be included in assessable value, citing SC precedent. Consequently, demands for service tax on advances, interest, and penalties were unsustainable and dismissed. Case-Laws Service Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753842