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2011 (11) TMI 408 - CESTAT, NEW DELHI
Demand - Business auxiliary service - Time limitation - the appellants started paying service tax on commission received by them from banks and NBFCs - The department made out a case that their activity amounted to “Business Auxiliary Service” even for the period prior to 10-9-2004 and issued a Show Cause Notice dated 20-4-2006 demanding such tax - Held that: the entries for “Business Auxiliary Service” and “Business Support Service” have different objects. After the introduction of the new entry, there can be argument as to which entry covers the activity more appropriately - The Higher Courts have been taking the view that in such situations the extended period of time cannot be invoked for raising demand