https://www.taxtmi.com/caselaws?id=772571 CESTAT Allahabad allowed the appeal on time-bar grounds. The appellant, a security service provider, faced service tax demand for discrepancy between ST-3 returns and income tax records. The Tribunal held that wages paid to security guards should be excluded from taxable value, following precedent in Gurubani Security case. Since the appellant was registered and filed returns without departmental scrutiny or queries from 2017-2021, and quantification was based on their income tax returns, no suppression was established. The demand was time-barred as the appellant's non-charging of service tax demonstrated bonafide belief rather than willful suppression. en-us Thu, 05 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772571 CESTAT Allahabad allowed the appeal on time-bar grounds. The appellant, a security service provider, faced service tax demand for discrepancy between ST-3 returns and income tax records. The Tribunal held that wages paid to security guards should be excluded from taxable value, following precedent in Gurubani Security case. Since the appellant was registered and filed returns without departmental scrutiny or queries from 2017-2021, and quantification was based on their income tax returns, no suppression was established. The demand was time-barred as the appellant's non-charging of service tax demonstrated bonafide belief rather than willful suppression. Case-Laws Service Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772571