https://www.taxtmi.com/caselaws?id=759547 CESTAT Kolkata allowed the appellant's appeal against service tax demands totaling Rs.9,79,096. The tribunal held that car parking fees are excluded from service tax following Delhi HC precedent, and demand was time-barred due to prior show cause notice on same issue. Electricity charge reimbursements were not taxable as appellant acted as pure agent. Signage charges demand was time-barred as facts were within department's knowledge, negating suppression. CENVAT credit reversal was unsustainable as full service tax was paid. All penalties and interest demands were set aside. en-us Mon, 23 Sep 2024 00:00:00 +0530 Tue, 01 Oct 2024 13:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759547 CESTAT Kolkata allowed the appellant's appeal against service tax demands totaling Rs.9,79,096. The tribunal held that car parking fees are excluded from service tax following Delhi HC precedent, and demand was time-barred due to prior show cause notice on same issue. Electricity charge reimbursements were not taxable as appellant acted as pure agent. Signage charges demand was time-barred as facts were within department's knowledge, negating suppression. CENVAT credit reversal was unsustainable as full service tax was paid. All penalties and interest demands were set aside. Case-Laws Service Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759547