https://www.taxtmi.com/caselaws?id=757704 CESTAT New Delhi allowed the appeal, ruling that service tax cannot be levied on reimbursements for consumables used in MMR services. The tribunal held that amounts reimbursed on actuals by service recipients for consumables purchased on their behalf do not constitute consideration under Section 67 of the Act, citing SC precedent in Bhayana Builders. The court found no suppression of facts warranting extended limitation period, as non-taxable amounts need not be disclosed. Service tax demand, extended limitation invocation, and penalty were all set aside as wrongly imposed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757704 CESTAT New Delhi allowed the appeal, ruling that service tax cannot be levied on reimbursements for consumables used in MMR services. The tribunal held that amounts reimbursed on actuals by service recipients for consumables purchased on their behalf do not constitute consideration under Section 67 of the Act, citing SC precedent in Bhayana Builders. The court found no suppression of facts warranting extended limitation period, as non-taxable amounts need not be disclosed. Service tax demand, extended limitation invocation, and penalty were all set aside as wrongly imposed. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757704