https://www.taxtmi.com/caselaws?id=773613 The Tribunal upheld appellant's liability to pay service tax on manpower supply services from 2008-09 onwards. Amounts received as wages and provident fund could not be excluded from gross amount charged under Section 67 as they were not reimbursable expenses. Extended period of limitation was held inapplicable due to appellant's bona fide belief and absence of intent to evade tax, supported by partial payment before show cause notice. Penalties under Sections 77 and 78 were waived under Section 80 considering appellant's limited education and reasonable cause for non-payment. Service tax demand was restricted to normal limitation period only. en-us Tue, 17 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773613 The Tribunal upheld appellant's liability to pay service tax on manpower supply services from 2008-09 onwards. Amounts received as wages and provident fund could not be excluded from gross amount charged under Section 67 as they were not reimbursable expenses. Extended period of limitation was held inapplicable due to appellant's bona fide belief and absence of intent to evade tax, supported by partial payment before show cause notice. Penalties under Sections 77 and 78 were waived under Section 80 considering appellant's limited education and reasonable cause for non-payment. Service tax demand was restricted to normal limitation period only. Case-Laws Service Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773613