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2018 (5) TMI 1468 - AT - Service TaxBusiness Auxiliary Services - commission received for canvassing advertisement - extended period of limitation - Held that: The issue whether the services are subject to levy of service tax has been considered in the case of Malar Publications [2010 (11) TMI 155 - CESTAT, CHENNAI] wherein it is held that the said activities fall within BAS. Time limitation - Held that: - taking note of the fact that the issue was interpretational and there being no malafide established against the respondent, the order passed by the Commissioner (Appeals) is held to be legal and proper which requires no interference - appeal dismissed - decided against Revenue.
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