https://www.taxtmi.com/caselaws?id=460726 Service tax valuation is confined to consideration for services actually rendered; reimbursed outlays cannot be included merely because they are recovered during service provision, and a subsequent amendment to Section 67 operated prospectively. Freight margin, brokerage, rebates, discounts and airway bill fees arising from cargo-space purchase and sale were commercial margins in principal-to-principal transactions, not consideration for Business Auxiliary Service. A demand cannot be confirmed under a classification not proposed in the show cause notice, and the applicable limb of a multi-part service definition must be identified. Extended limitation and penalties require established suppression, wilful misstatement, fraud or intent to evade tax; interpretational disputes without these elements do not justify them. en-us Wed, 12 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 15:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460726 Service tax valuation is confined to consideration for services actually rendered; reimbursed outlays cannot be included merely because they are recovered during service provision, and a subsequent amendment to Section 67 operated prospectively. Freight margin, brokerage, rebates, discounts and airway bill fees arising from cargo-space purchase and sale were commercial margins in principal-to-principal transactions, not consideration for Business Auxiliary Service. A demand cannot be confirmed under a classification not proposed in the show cause notice, and the applicable limb of a multi-part service definition must be identified. Extended limitation and penalties require established suppression, wilful misstatement, fraud or intent to evade tax; interpretational disputes without these elements do not justify them. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460726