https://www.taxtmi.com/caselaws?id=784765 Extended limitation for service tax on renting of immovable property was rejected as no suppression with intent to evade was established; the demand attributable to the extended period was set aside as time-barred, while the balance within the normal period was upheld and, having been paid with interest, attracted no penalty. Under management/business consultancy on foreign currency expenses, absent evidence linking the expenses to taxable services and the issue being revenue-neutral due to CENVAT availability, the demand (entirely within the extended period) was set aside. Commission paid for selling tea abroad was held exempt under the applicable notification for agricultural produce; the demand was set aside. Demands on royalty/licence fees and other remittances were set aside for limitation/lack of findings and absence of evidence of taxable services. All penalties were set aside under s.73(3). en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784765 Extended limitation for service tax on renting of immovable property was rejected as no suppression with intent to evade was established; the demand attributable to the extended period was set aside as time-barred, while the balance within the normal period was upheld and, having been paid with interest, attracted no penalty. Under management/business consultancy on foreign currency expenses, absent evidence linking the expenses to taxable services and the issue being revenue-neutral due to CENVAT availability, the demand (entirely within the extended period) was set aside. Commission paid for selling tea abroad was held exempt under the applicable notification for agricultural produce; the demand was set aside. Demands on royalty/licence fees and other remittances were set aside for limitation/lack of findings and absence of evidence of taxable services. All penalties were set aside under s.73(3). Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784765