https://www.taxtmi.com/caselaws?id=241978 The appellant's appeal was allowed as time-barred since the extended period cannot be invoked when there is no intention to evade Service Tax. The judgment focused on interpreting the term 'commercial concern' for charging Service Tax under Business Auxiliary Service, considering historical context, CBEC circulars, and judicial precedents. The decision underscores the importance of prior rulings and legal evolution in determining tax liabilities, leading to the appellant's success in the case. en-us Fri, 29 Nov 2013 00:00:00 +0530 Sat, 04 Jan 2014 06:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241978 The appellant's appeal was allowed as time-barred since the extended period cannot be invoked when there is no intention to evade Service Tax. The judgment focused on interpreting the term 'commercial concern' for charging Service Tax under Business Auxiliary Service, considering historical context, CBEC circulars, and judicial precedents. The decision underscores the importance of prior rulings and legal evolution in determining tax liabilities, leading to the appellant's success in the case. Case-Laws Service Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241978