https://www.taxtmi.com/caselaws?id=780172 CESTAT KOLKATA - AT allowed the appeal in part. The Tribunal held that demands raised solely by comparing Form 26AS/IT returns with ST-3 without further inquiry were unsustainable; reimbursements shown as paid on actuals under a pure agent clause were not taxable and that demand on such amounts is set aside. Extended-period demands for 2015-16 to 2017-18 were time-barred and quashed. Demands under reverse charge for amounts labelled "Legal Charges" were unsustained given evidence of consultant services and potential input service credit, and were also time-barred. A late-filing fee of Rs.20,000 was confirmed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 17:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780172 CESTAT KOLKATA - AT allowed the appeal in part. The Tribunal held that demands raised solely by comparing Form 26AS/IT returns with ST-3 without further inquiry were unsustainable; reimbursements shown as paid on actuals under a pure agent clause were not taxable and that demand on such amounts is set aside. Extended-period demands for 2015-16 to 2017-18 were time-barred and quashed. Demands under reverse charge for amounts labelled "Legal Charges" were unsustained given evidence of consultant services and potential input service credit, and were also time-barred. A late-filing fee of Rs.20,000 was confirmed. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780172