https://www.taxtmi.com/caselaws?id=781871 CESTAT Kolkata allowed the appeal substantially. It held that amounts recorded in the "Advance Ledger" were refundable loans, not advances for taxable services, and set aside the service tax demand of Rs. 2,22,51,053/-. The demand of Rs. 16,44,878/- under RCM on imported services was also set aside, the Tribunal holding the situation revenue neutral and the extended limitation inapplicable. It further held that a third SCN on the same issue was barred by limitation, as the department already knew the relevant facts. Consequently, all service tax demands, interest and penalties under ss. 77 and 78 were quashed. However, late fee of Rs. 21,700/- for delayed ST-3 returns was upheld. en-us Tue, 28 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781871 CESTAT Kolkata allowed the appeal substantially. It held that amounts recorded in the "Advance Ledger" were refundable loans, not advances for taxable services, and set aside the service tax demand of Rs. 2,22,51,053/-. The demand of Rs. 16,44,878/- under RCM on imported services was also set aside, the Tribunal holding the situation revenue neutral and the extended limitation inapplicable. It further held that a third SCN on the same issue was barred by limitation, as the department already knew the relevant facts. Consequently, all service tax demands, interest and penalties under ss. 77 and 78 were quashed. However, late fee of Rs. 21,700/- for delayed ST-3 returns was upheld. Case-Laws Service Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781871