https://www.taxtmi.com/article/detailed?id=17200 Service Tax liability requires a taxable activity, valuation authorised by law, and a demand confined to the show cause notice. Job-work manufacture cannot be treated as manpower supply merely because labour is deployed. Wrong collection or mistaken payment of Service Tax does not create a levy, though amounts collected as tax may require deposit under the applicable mechanism. Reimbursable employment-related expenses could not be included in taxable value before the relevant valuation amendment. Investigation deposits may be appropriated only against a validly proposed demand within limitation; otherwise, they cannot be retained merely because they were deposited. en-us Mon, 17 Aug 2026 08:42:59 +0530 Mon, 17 Aug 2026 08:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17200 Service Tax liability requires a taxable activity, valuation authorised by law, and a demand confined to the show cause notice. Job-work manufacture cannot be treated as manpower supply merely because labour is deployed. Wrong collection or mistaken payment of Service Tax does not create a levy, though amounts collected as tax may require deposit under the applicable mechanism. Reimbursable employment-related expenses could not be included in taxable value before the relevant valuation amendment. Investigation deposits may be appropriated only against a validly proposed demand within limitation; otherwise, they cannot be retained merely because they were deposited. Articles Service Tax Mon, 17 Aug 2026 08:42:59 +0530 https://www.taxtmi.com/article/detailed?id=17200