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2017 (11) TMI 1398 - AT - Service TaxBusiness Auxiliary Services - consideration received from various banking / non-banking financial institutions for the services provided for business promotion / marketing services - extended period of limitation - Held that: - there was much confusion whether such services are taxable or not, the issue had traveled upto the Larger Bench taking and the matter reached finality in the order dated 12.9.2013 of the Larger Bench - the department yet did not issue show cause notice proximate to that decision and within the period of limitation. The proceedings initiated invoking extended period is hit by limitation - appeal allowed - decided in favor of appellant.
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