https://www.taxtmi.com/caselaws?id=777031 CESTAT KOLKATA - AT allowed the appeal and set aside all impugned demands. Service tax demands (2007-08 to 2014-15 periods) were quashed: reimbursements for electricity and municipal/corporation tax, differential claims based on Profit & Loss vs ST-3 returns, interest on loans (not financial lease), facility/establishment sharing charges, and recovery of CENVAT credit were held unsustainable. The bench found the original SCN dated 16-10-2012 barred further extended-period notices and that no suppression or intent to evade tax was shown; accordingly demands confirmed by limitation and all penalties were set aside. en-us Mon, 04 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 16:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777031 CESTAT KOLKATA - AT allowed the appeal and set aside all impugned demands. Service tax demands (2007-08 to 2014-15 periods) were quashed: reimbursements for electricity and municipal/corporation tax, differential claims based on Profit & Loss vs ST-3 returns, interest on loans (not financial lease), facility/establishment sharing charges, and recovery of CENVAT credit were held unsustainable. The bench found the original SCN dated 16-10-2012 barred further extended-period notices and that no suppression or intent to evade tax was shown; accordingly demands confirmed by limitation and all penalties were set aside. Case-Laws Service Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777031