https://www.taxtmi.com/caselaws?id=772073 The tribunal held that amounts collected as transit insurance cannot be subjected twice--once by inclusion in assessable value for central excise and again as a taxable service--thereby quashing service tax on insurance income. Transportation receipts already taxed under the reverse charge mechanism as goods transport agency services could not be redescribed as business auxiliary services for additional tax; that demand was set aside. Provision of weighbridge services was not taxable as business support service and demands were withdrawn. Charges for delayed payments did not fall within the declared-service tolerance clause under section 66E where they are compensatory, so tax demands failed. Penalties and extended limitation were also set aside. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 04 Feb 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772073 The tribunal held that amounts collected as transit insurance cannot be subjected twice--once by inclusion in assessable value for central excise and again as a taxable service--thereby quashing service tax on insurance income. Transportation receipts already taxed under the reverse charge mechanism as goods transport agency services could not be redescribed as business auxiliary services for additional tax; that demand was set aside. Provision of weighbridge services was not taxable as business support service and demands were withdrawn. Charges for delayed payments did not fall within the declared-service tolerance clause under section 66E where they are compensatory, so tax demands failed. Penalties and extended limitation were also set aside. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772073