https://www.taxtmi.com/caselaws?id=758533 CESTAT Kolkata set aside service tax demands for 2007-2012 period covering sales commission under business auxiliary service, sales promotion expenditure, and other charges under reverse charge mechanism. The tribunal held that extended limitation period could not be invoked as the assessee regularly filed returns and disclosed expenditures in financial statements, indicating no suppression of facts. For sales commission, the issue was revenue neutral as service tax paid would be available as credit. Revenue failed to prove sales promotion expenses and other charges were incurred for receipt of services requiring reverse charge liability. en-us Fri, 13 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758533 CESTAT Kolkata set aside service tax demands for 2007-2012 period covering sales commission under business auxiliary service, sales promotion expenditure, and other charges under reverse charge mechanism. The tribunal held that extended limitation period could not be invoked as the assessee regularly filed returns and disclosed expenditures in financial statements, indicating no suppression of facts. For sales commission, the issue was revenue neutral as service tax paid would be available as credit. Revenue failed to prove sales promotion expenses and other charges were incurred for receipt of services requiring reverse charge liability. Case-Laws Service Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758533