https://www.taxtmi.com/caselaws?id=766947 CESTAT Kolkata partially allowed the appeal in a Service Tax dispute involving multiple issues. The tribunal remanded the technical inspection service demand of Rs.34,07,106 for recalculation, considering appellant's excess payments in certain years. Service tax on written-off advances and Japan branch services was held unsustainable. Electricity charges collected as pure agent were exempt from Service Tax, setting aside Rs.8,17,482 demand. Extended limitation period was rejected as no suppression was established. The matter was disposed through remand for fresh computation. en-us Wed, 05 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 10:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766947 CESTAT Kolkata partially allowed the appeal in a Service Tax dispute involving multiple issues. The tribunal remanded the technical inspection service demand of Rs.34,07,106 for recalculation, considering appellant's excess payments in certain years. Service tax on written-off advances and Japan branch services was held unsustainable. Electricity charges collected as pure agent were exempt from Service Tax, setting aside Rs.8,17,482 demand. Extended limitation period was rejected as no suppression was established. The matter was disposed through remand for fresh computation. Case-Laws Service Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766947