https://www.taxtmi.com/caselaws?id=764831 CESTAT Kolkata ruled in favor of appellant regarding service tax on fly ash evacuation and transportation services. The tribunal held that activities did not qualify as taxable cleaning services and that for any goods transport services, tax liability falls on recipients under reverse charge mechanism since clients were corporate entities. Revenue failed to establish suppression with intent to evade tax, making extended period demands time-barred. Confirmed demands under both cleaning service and goods transport categories were set aside, along with penalties under Section 78. Appeal allowed fully on merits and partially on limitation grounds. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 20 Jan 2025 08:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764831 CESTAT Kolkata ruled in favor of appellant regarding service tax on fly ash evacuation and transportation services. The tribunal held that activities did not qualify as taxable cleaning services and that for any goods transport services, tax liability falls on recipients under reverse charge mechanism since clients were corporate entities. Revenue failed to establish suppression with intent to evade tax, making extended period demands time-barred. Confirmed demands under both cleaning service and goods transport categories were set aside, along with penalties under Section 78. Appeal allowed fully on merits and partially on limitation grounds. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764831