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2007 (12) TMI 60 - AT - Service TaxServices of share transfer agent and registrar official - brought into service tax net only w.e.f. 1.5.2006 - prior to this period it would not come fall within the category of ‘Business Auxiliary Services’ – SCN is time barred, as the longer period can’t be invoked - In view of the fact, that there was no suppression of fact. so, both on merits and also on limitation there is no justification in the impugned order - same is liable to be set aside - allow the appeal with consequential relief.
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