https://www.taxtmi.com/caselaws?id=798167 Pre-1 July 2012 service-tax liability required identification of the applicable specified taxable service; demands without an established taxable category do not survive. From 1 July 2012, consideration for activities performed by one person for another is taxable, subject to the normal limitation period. Revenue neutrality arising from available reverse-charge credit negates mala fide intent and prevents use of the extended limitation period. Payments to foreign service providers constitute consideration rather than reimbursable expenses where received services are established. Cum-tax valuation is unavailable where service tax is payable by the recipient under reverse charge. Penalties for suppression and return-related contraventions do not survive where mala fide intent is absent and returns were filed. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798167 Pre-1 July 2012 service-tax liability required identification of the applicable specified taxable service; demands without an established taxable category do not survive. From 1 July 2012, consideration for activities performed by one person for another is taxable, subject to the normal limitation period. Revenue neutrality arising from available reverse-charge credit negates mala fide intent and prevents use of the extended limitation period. Payments to foreign service providers constitute consideration rather than reimbursable expenses where received services are established. Cum-tax valuation is unavailable where service tax is payable by the recipient under reverse charge. Penalties for suppression and return-related contraventions do not survive where mala fide intent is absent and returns were filed. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798167