https://www.taxtmi.com/caselaws?id=759354 CESTAT Kolkata allowed the appeal, setting aside the entire service tax demand against a 100% export-oriented undertaking. The tribunal found that database usage charges were genuinely waived by the overseas provider due to financial crisis, making the Rs.1,15,14,221 demand unsustainable. Legal services demand of Rs.5,65,983 was set aside as such services became taxable only from July 1, 2012, while the demand period was earlier. Salary-related demand of Rs.2,14,085 was rejected as it didn't attract service tax. Reimbursement expenditure demand of Rs.4,49,629 was set aside due to lack of proper classification in show cause notice. The tribunal also ruled that extended limitation period was not applicable as revenue failed to prove willful suppression of facts. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 16:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759354 CESTAT Kolkata allowed the appeal, setting aside the entire service tax demand against a 100% export-oriented undertaking. The tribunal found that database usage charges were genuinely waived by the overseas provider due to financial crisis, making the Rs.1,15,14,221 demand unsustainable. Legal services demand of Rs.5,65,983 was set aside as such services became taxable only from July 1, 2012, while the demand period was earlier. Salary-related demand of Rs.2,14,085 was rejected as it didn't attract service tax. Reimbursement expenditure demand of Rs.4,49,629 was set aside due to lack of proper classification in show cause notice. The tribunal also ruled that extended limitation period was not applicable as revenue failed to prove willful suppression of facts. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759354