https://www.taxtmi.com/caselaws?id=762433 CESTAT Chennai held that reimbursements for ESI/PF charges, uniform expenses, and tea expenses collected by appellant from clients were not taxable during 2003-08 period, following SC precedent in Intercontinental Consultant Technocrats that such reimbursements became taxable only from May 14, 2015. Extended limitation period for manpower recruitment service demand was deemed unsustainable as appellant filed regular returns and department was aware of facts through audit. Demand upheld only for normal limitation period (October 2007-March 2008). Penalties under Section 78 set aside due to bona fide belief and sufficient cause. Cenvat credit disallowance sustained for lack of valid documents. Appeal partly allowed. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sun, 01 Dec 2024 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762433 CESTAT Chennai held that reimbursements for ESI/PF charges, uniform expenses, and tea expenses collected by appellant from clients were not taxable during 2003-08 period, following SC precedent in Intercontinental Consultant Technocrats that such reimbursements became taxable only from May 14, 2015. Extended limitation period for manpower recruitment service demand was deemed unsustainable as appellant filed regular returns and department was aware of facts through audit. Demand upheld only for normal limitation period (October 2007-March 2008). Penalties under Section 78 set aside due to bona fide belief and sufficient cause. Cenvat credit disallowance sustained for lack of valid documents. Appeal partly allowed. Case-Laws Service Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762433