https://www.taxtmi.com/highlights?id=85192 CESTAT ruled in favor of appellant cooperative society, confirming their eligibility for 75% service tax abatement under N/N. 30/2012-ST. The tribunal held that as a registered cooperative society, appellant qualified for tax reduction and had properly discharged 25% tax liability. Following SC precedent in Intercontinental Consultants case, amounts received as pure agent reimbursements (salaries, PF, ESI) were deemed non-taxable. Extended limitation period was incorrectly invoked as there was no tax evasion, given appellant's legitimate exemption claim. The tribunal set aside the original order denying exemption and service tax demands on reimbursements, fully allowing the appeal. en-us Mon, 27 Jan 2025 08:40:02 +0530 Mon, 27 Jan 2025 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85192 CESTAT ruled in favor of appellant cooperative society, confirming their eligibility for 75% service tax abatement under N/N. 30/2012-ST. The tribunal held that as a registered cooperative society, appellant qualified for tax reduction and had properly discharged 25% tax liability. Following SC precedent in Intercontinental Consultants case, amounts received as pure agent reimbursements (salaries, PF, ESI) were deemed non-taxable. Extended limitation period was incorrectly invoked as there was no tax evasion, given appellant's legitimate exemption claim. The tribunal set aside the original order denying exemption and service tax demands on reimbursements, fully allowing the appeal. Highlights Service Tax Mon, 27 Jan 2025 08:40:02 +0530 https://www.taxtmi.com/highlights?id=85192