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2017 (1) TMI 1463 - AT - Service TaxBusiness Auxiliary Services - activity of acting as intermediary for their sister concern Hira Industries Ltd., in connection with crushing up ore of another person - whether taxable under the head BAS or otherwise? - Held that: - sub-clause (iv) has no application to the facts of the present case regarding promotion and marketing of service. Though, there is no written agreement, it is apparent that the activity of the appellant promoted the services rendered by their sister concern. This much is clear from the nature of consideration received by the appellant, which is categorized as liaisoning charges in P & L account - demand upheld. Extended period of limitation - Held that: - the allegation of fraud, suppression and wilful misstatement cannot be sustained in the facts of the present case for one of transaction carried out by the appellant during the year, 2005 - extended period cannot be invoked. Appeal allowed on the issue of time bar.
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