https://www.taxtmi.com/caselaws?id=144101 The appellant, M/s. Emerson Climate Technologies (India) Ltd., successfully argued that the amount received from M/s. Copeland, USA, should be classified as 'compensation' rather than 'commission.' The court held that the appellant was not liable to pay service tax under the category of "Business Auxiliary Service" as they did not engage in the requisite activities. Penalties imposed under the Finance Act, 1994, were set aside due to the unsustainable nature of the demand. The invocation of the extended period of limitation was deemed unjustified, resulting in the appeal being allowed and the impugned order being set aside. en-us Wed, 22 Apr 2009 00:00:00 +0530 Fri, 19 Apr 2013 15:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144101 The appellant, M/s. Emerson Climate Technologies (India) Ltd., successfully argued that the amount received from M/s. Copeland, USA, should be classified as 'compensation' rather than 'commission.' The court held that the appellant was not liable to pay service tax under the category of "Business Auxiliary Service" as they did not engage in the requisite activities. Penalties imposed under the Finance Act, 1994, were set aside due to the unsustainable nature of the demand. The invocation of the extended period of limitation was deemed unjustified, resulting in the appeal being allowed and the impugned order being set aside. Case-Laws Service Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144101