https://www.taxtmi.com/caselaws?id=789146 Extended limitation cannot be invoked merely from a comparison of departmental data with filed returns unless there is independent evidence of suppression, fraud or wilful misstatement; where a registered service provider regularly filed returns and no intent to evade tax was shown, the extended period is unavailable and the consequential demand, interest and penalty fail. Reimbursable expenses may be excluded from taxable value when they are incurred on behalf of the recipient as a pure agent and the Rule 5(2) conditions are satisfied; where the agreement provides separate remuneration and reimbursement of actual expenses, those reimbursements are not includable in the service tax base and the related tax, interest and penalty are unsustainable. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789146 Extended limitation cannot be invoked merely from a comparison of departmental data with filed returns unless there is independent evidence of suppression, fraud or wilful misstatement; where a registered service provider regularly filed returns and no intent to evade tax was shown, the extended period is unavailable and the consequential demand, interest and penalty fail. Reimbursable expenses may be excluded from taxable value when they are incurred on behalf of the recipient as a pure agent and the Rule 5(2) conditions are satisfied; where the agreement provides separate remuneration and reimbursement of actual expenses, those reimbursements are not includable in the service tax base and the related tax, interest and penalty are unsustainable. Case-Laws Service Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789146