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2017 (11) TMI 480 - AT - Service TaxBusiness Auxiliary Services - whether the appellant is liable to pay service tax on commission and other amounts received from the service recipient M/s. Air India/ Indian Airlines under the taxable category of Business Auxiliary Service? - Held that: - the issue is no more res integra, in view of the decision of this Tribunal in the case of Patel Air Freight [], wherein it has been held that the commission received from the Airlines for providing services connected with air cargo, is liable for service tax under the category of BAS. Extended period of limitation - Held that: - contravention of the statutory provisions and non-payment of Service Tax was not intentional and there is no element of fraud, suppression etc., in order to evade payment of tax - in absence of the ingredients mentioned in the proviso to Section 73 (1) of the Finance Act, 1994, the Service Tax demand should be restricted to the normal period of one year only. For quantifying the adjudged demand within the normal period, the matter should go back to the original authority - appeal allowed by way of remand.
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