https://www.taxtmi.com/caselaws?id=772332 CESTAT New Delhi allowed the appeal partly in a service tax demand case. The tribunal set aside demands invoking extended limitation period, ruling that when facts are known to both parties and returns are filed, no suppression exists per Nizam Sugar Factory precedent. Demand for advertisement space service tax pre-2014 was set aside subject to verification. Amounts collected as service tax but paid to empanelled agencies need not be redeposited. Service tax on printing service charges post-negative list regime was upheld. The matter was remanded to Commissioner for verification and computation of dues. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 02 Jun 2025 18:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772332 CESTAT New Delhi allowed the appeal partly in a service tax demand case. The tribunal set aside demands invoking extended limitation period, ruling that when facts are known to both parties and returns are filed, no suppression exists per Nizam Sugar Factory precedent. Demand for advertisement space service tax pre-2014 was set aside subject to verification. Amounts collected as service tax but paid to empanelled agencies need not be redeposited. Service tax on printing service charges post-negative list regime was upheld. The matter was remanded to Commissioner for verification and computation of dues. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772332