https://www.taxtmi.com/caselaws?id=797525 FOR-destination sales may treat retailers' premises as the place of removal where freight is included in the sale value and the seller retains transit risk and ownership until delivery; outward GTA services to those premises consequently qualify for CENVAT credit. Manpower supply used in production, packing, maintenance and storage, and godown or depot rental used for finished-goods storage, qualify as input services subject to invoice, tax-payment and procedural verification. Extended limitation for reverse-charge service tax requires evidence of fraud, suppression or deliberate contravention with intent to evade tax; audit detection alone is insufficient where statutory returns disclosed the relevant particulars. Without a sustainable demand, interest and penalties do not arise. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 12:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797525 FOR-destination sales may treat retailers' premises as the place of removal where freight is included in the sale value and the seller retains transit risk and ownership until delivery; outward GTA services to those premises consequently qualify for CENVAT credit. Manpower supply used in production, packing, maintenance and storage, and godown or depot rental used for finished-goods storage, qualify as input services subject to invoice, tax-payment and procedural verification. Extended limitation for reverse-charge service tax requires evidence of fraud, suppression or deliberate contravention with intent to evade tax; audit detection alone is insufficient where statutory returns disclosed the relevant particulars. Without a sustainable demand, interest and penalties do not arise. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797525