https://www.taxtmi.com/caselaws?id=792385 Service tax could not be demanded merely from mismatches between ST-3 returns and books of account, because tax liability during the relevant period depended on actual receipt and the GTA reverse-charge mechanism, with abatement also available. Export cargo handling was not treated as clearing and forwarding service merely from the contract label, and reimbursements recovered at actuals were excluded from taxable value. Advances, detention charges, and disputed CENVAT credit were also held non-taxable or allowable where the substantive conditions were satisfied. The second show cause notice failed for limitation and lack of suppression, so the section 78 penalty also fell. en-us Mon, 25 May 2026 00:00:00 +0530 Tue, 26 May 2026 16:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792385 Service tax could not be demanded merely from mismatches between ST-3 returns and books of account, because tax liability during the relevant period depended on actual receipt and the GTA reverse-charge mechanism, with abatement also available. Export cargo handling was not treated as clearing and forwarding service merely from the contract label, and reimbursements recovered at actuals were excluded from taxable value. Advances, detention charges, and disputed CENVAT credit were also held non-taxable or allowable where the substantive conditions were satisfied. The second show cause notice failed for limitation and lack of suppression, so the section 78 penalty also fell. Case-Laws Service Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792385