https://www.taxtmi.com/caselaws?id=245853 Collection of passenger service fee on behalf of the Airport Authority of India was treated as Business Auxiliary Service, because the specific definition covering collection of payments and commission agent activity prevailed over the wider Business Support Service entry. The later explanation was read as clarificatory, indicating the scope of the levy had already covered the activity. Demand for the earlier period was not sustained on the facts and limitation analysis, while liability from 16.06.2005 onwards remained recoverable. Penalties under Sections 76, 77 and 78 were upheld in principle for delay, non-compliance and suppression, subject to re-quantification with the revised tax, interest and consequential liability. en-us Wed, 29 Jan 2014 00:00:00 +0530 Thu, 23 Jul 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245853 Collection of passenger service fee on behalf of the Airport Authority of India was treated as Business Auxiliary Service, because the specific definition covering collection of payments and commission agent activity prevailed over the wider Business Support Service entry. The later explanation was read as clarificatory, indicating the scope of the levy had already covered the activity. Demand for the earlier period was not sustained on the facts and limitation analysis, while liability from 16.06.2005 onwards remained recoverable. Penalties under Sections 76, 77 and 78 were upheld in principle for delay, non-compliance and suppression, subject to re-quantification with the revised tax, interest and consequential liability. Case-Laws Service Tax Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245853