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2017 (9) TMI 896 - AT - Service TaxBusiness Auxiliary Services - appellants were agents of ICICI bank and they were providing services for them and received commission from ICICI Bank - whether taxable under the head BAS or otherwise? - Held that: - It is pertinent to note that the definition of Business Auxiliary Service had undergone amendment with effect from 10.9.2004 wherein the services provided on behalf of the client was included within the scope of the definition. Prior to that the services rendered for a client were only covered by the definition. The Notification No. 14/2004 dated 10.9.2004 granted exemption to various services provided to a client in relation to Business Auxiliary Service. Another Notification No. 25/2004 of even dated granted exemption to Business Auxiliary Service rendered prior to 10.9.2004. Extended period of limitation - Held that: - Mere non filing of returns and non-remittance of tax for rendering Business Auxiliary Service cannot be viewed as suppression of facts with intent to evade tax - the issue being interpretational one, we find no ground to invoke the extended period of limitation - penalties also set aside. The appellant is liable to pay the service tax for the normal period - appeal allowed - decided partly in favor of appellant.
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