https://www.taxtmi.com/caselaws?id=756310 CESTAT New Delhi ruled in favor of the appellant on multiple service tax issues. The tribunal held that service tax liability should be calculated on the contract value actually paid by the service recipient, not on proposed amounts or free goods supplied. Regarding TDS inclusion, the court found that when TDS amounts were refunded due to losses, they need not be included in taxable value. Cenvat credit denial was overturned as invoices contained all required information despite procedural lapses. The appellant's liability under reverse charge mechanism for legal consultancy and rent-a-cab services was confirmed but at abated rates. Extended limitation period was rejected due to lack of fraudulent intent. Appeal disposed of favorably. en-us Mon, 15 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756310 CESTAT New Delhi ruled in favor of the appellant on multiple service tax issues. The tribunal held that service tax liability should be calculated on the contract value actually paid by the service recipient, not on proposed amounts or free goods supplied. Regarding TDS inclusion, the court found that when TDS amounts were refunded due to losses, they need not be included in taxable value. Cenvat credit denial was overturned as invoices contained all required information despite procedural lapses. The appellant's liability under reverse charge mechanism for legal consultancy and rent-a-cab services was confirmed but at abated rates. Extended limitation period was rejected due to lack of fraudulent intent. Appeal disposed of favorably. Case-Laws Service Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756310