Business Auxiliary Services classification and suppression findings defeated challenge to service tax demand, limitation and penalty.

Commission receipts were treated as taxable Business Auxiliary Services under the service tax definition and applicable notifications. The Tribunal's concurrent factual findings were that the income was not disclosed in ST-3 returns and that the assessee knew of the tax liability but did not pay tax. On those facts, the challenge to suppression, extended limitation and penalty did not raise any substantial question of law in the High Court's appellate jurisdiction. The demand, extended limitation and penalty were therefore left undisturbed.

---

---

Issues: Whether any substantial question of law arose from the Tribunal's finding upholding service tax demand, extended limitation and penalty on commission income not disclosed in returns.

Analysis: The commission receipts were treated as taxable Business Auxiliary Services under the statutory definition and the relevant service tax notifications. The Tribunal recorded a factual finding that the income was not declared in the ST-3 returns and that the appellant was aware of the liability but did not pay tax. In the presence of such concurrent factual findings, the challenge on suppression, limitation and penalty did not give rise to a substantial question of law under the appellate jurisdiction invoked.

Conclusion: The challenge failed and the demand, extended limitation and penalty were not interfered with.

---