https://www.taxtmi.com/caselaws?id=765142 CESTAT New Delhi allowed the appeal of a cooperative society challenging service tax demand. The tribunal held that cooperative societies are entitled to 75% abatement under Notification 30/2012-ST for manpower supply services, which the original order incorrectly denied. The demand on reimbursements for salaries, PF, and ESI was set aside following SC precedent in Intercontinental Consultants case, as these constitute pure agent transactions. Extended limitation period was wrongly invoked since no tax liability existed, making evasion question redundant. The cooperative society's registration under Rajasthan Cooperative Society Act 2001 established eligibility for the exemption. en-us Thu, 23 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765142 CESTAT New Delhi allowed the appeal of a cooperative society challenging service tax demand. The tribunal held that cooperative societies are entitled to 75% abatement under Notification 30/2012-ST for manpower supply services, which the original order incorrectly denied. The demand on reimbursements for salaries, PF, and ESI was set aside following SC precedent in Intercontinental Consultants case, as these constitute pure agent transactions. Extended limitation period was wrongly invoked since no tax liability existed, making evasion question redundant. The cooperative society's registration under Rajasthan Cooperative Society Act 2001 established eligibility for the exemption. Case-Laws Service Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765142