https://www.taxtmi.com/caselaws?id=781476 Mere sharing of common expenses between group entities, without any real service element or outsourcing, was treated as a cost-to-cost reimbursement and not as taxable business support service. Reimbursable expenditure, including legal, recruitment and professional fees, was held not to form taxable consideration for the relevant pre-amendment period, and the later expansion of consideration to include reimbursables was not applied retrospectively. Extended limitation, interest and penalty were also found unsustainable because the relevant facts were already available in audit, suppression with intent to evade was not established, and the matter was revenue neutral. The impugned demand and consequential liabilities were set aside. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781476 Mere sharing of common expenses between group entities, without any real service element or outsourcing, was treated as a cost-to-cost reimbursement and not as taxable business support service. Reimbursable expenditure, including legal, recruitment and professional fees, was held not to form taxable consideration for the relevant pre-amendment period, and the later expansion of consideration to include reimbursables was not applied retrospectively. Extended limitation, interest and penalty were also found unsustainable because the relevant facts were already available in audit, suppression with intent to evade was not established, and the matter was revenue neutral. The impugned demand and consequential liabilities were set aside. Case-Laws Service Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781476