https://www.taxtmi.com/caselaws?id=775985 The CESTAT CHD-AT held that extended period of limitation for service tax on Excess Baggage Charges (EBC) and discounts received on Passenger Service Fee cannot be invoked as the appellants regularly disclosed these amounts and followed Revenue's advice. The Department had knowledge of the transactions, negating any allegation of suppression or fraud. The issue was deemed interpretational, supported by precedent, and thus no mens rea existed to justify penalties. The Tribunal allowed the appeal partly by setting aside demands confirmed for the extended period and all penalties, while confirming the demand for the normal period. en-us Wed, 30 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775985 The CESTAT CHD-AT held that extended period of limitation for service tax on Excess Baggage Charges (EBC) and discounts received on Passenger Service Fee cannot be invoked as the appellants regularly disclosed these amounts and followed Revenue's advice. The Department had knowledge of the transactions, negating any allegation of suppression or fraud. The issue was deemed interpretational, supported by precedent, and thus no mens rea existed to justify penalties. The Tribunal allowed the appeal partly by setting aside demands confirmed for the extended period and all penalties, while confirming the demand for the normal period. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775985