https://www.taxtmi.com/caselaws?id=801832 Extended limitation cannot rest solely on audited accounts and records available to the department: accounting treatment or non-declaration, without wilful suppression or intent to evade, is insufficient. Labour charges paid to local workers for renovation, where the recipient procures materials and no contractor supplies goods and services, do not establish a taxable works contract under reverse charge. Shared advertising-cost recovery between associates is reimbursement, not consideration for Business Promotion Service, absent a provider-recipient relationship. Employee secondment for the recipient's work constitutes manpower supply, but a demand dependent on an invalid extended period is time-barred. en-us Thu, 22 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801832 Extended limitation cannot rest solely on audited accounts and records available to the department: accounting treatment or non-declaration, without wilful suppression or intent to evade, is insufficient. Labour charges paid to local workers for renovation, where the recipient procures materials and no contractor supplies goods and services, do not establish a taxable works contract under reverse charge. Shared advertising-cost recovery between associates is reimbursement, not consideration for Business Promotion Service, absent a provider-recipient relationship. Employee secondment for the recipient's work constitutes manpower supply, but a demand dependent on an invalid extended period is time-barred. Case-Laws Service Tax Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801832