https://www.taxtmi.com/highlights?id=80106 Service tax demand with interest and penalty on reimbursement cost received from landowner for constructing flats under Joint Development Agreement set aside. Reimbursement between joint venture partners not liable to service tax as held in Mormugao Port Trust case. Extended period of limitation not invokable when service tax held not payable and department had full knowledge of facts. Appellate Tribunal allows appeal and sets aside impugned order. en-us Mon, 05 Aug 2024 07:04:42 +0530 Mon, 05 Aug 2024 07:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80106 Service tax demand with interest and penalty on reimbursement cost received from landowner for constructing flats under Joint Development Agreement set aside. Reimbursement between joint venture partners not liable to service tax as held in Mormugao Port Trust case. Extended period of limitation not invokable when service tax held not payable and department had full knowledge of facts. Appellate Tribunal allows appeal and sets aside impugned order. Highlights Service Tax Mon, 05 Aug 2024 07:04:42 +0530 https://www.taxtmi.com/highlights?id=80106