https://www.taxtmi.com/caselaws?id=759171 The CESTAT Ahmedabad allowed the appeal in a service tax case involving manpower recruitment services. The department alleged short payment of service tax after discovering discrepancies between income shown in ST-3 returns versus profit and loss accounts for 2006-2010. The appellant had been paying service tax on gross amounts received for manpower services but also received reimbursements for expenses like provident fund, shoes, insurance, and uniforms on actual basis. The Tribunal found no suppression of facts or malafide intention to evade tax, making the demand for extended period unsustainable on limitation grounds. The impugned order was set aside. en-us Fri, 20 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759171 The CESTAT Ahmedabad allowed the appeal in a service tax case involving manpower recruitment services. The department alleged short payment of service tax after discovering discrepancies between income shown in ST-3 returns versus profit and loss accounts for 2006-2010. The appellant had been paying service tax on gross amounts received for manpower services but also received reimbursements for expenses like provident fund, shoes, insurance, and uniforms on actual basis. The Tribunal found no suppression of facts or malafide intention to evade tax, making the demand for extended period unsustainable on limitation grounds. The impugned order was set aside. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759171