https://www.taxtmi.com/caselaws?id=248825 The Tribunal upheld the service tax demand on a Direct Marketing Agent of ICICI Bank for car loans, ruling that the services provided were taxable under Business Auxiliary Services. Penalties under sections 76 and 78 were initially imposed but later set aside due to the appellant's lack of awareness of service tax rules. The extended limitation period for recovery of service tax was deemed applicable despite the appellant's non-registration and non-payment of taxes. The appeal concluded with the service tax demand being upheld, while penalties under sections 76 and 78 were revoked. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248825 The Tribunal upheld the service tax demand on a Direct Marketing Agent of ICICI Bank for car loans, ruling that the services provided were taxable under Business Auxiliary Services. Penalties under sections 76 and 78 were initially imposed but later set aside due to the appellant's lack of awareness of service tax rules. The extended limitation period for recovery of service tax was deemed applicable despite the appellant's non-registration and non-payment of taxes. The appeal concluded with the service tax demand being upheld, while penalties under sections 76 and 78 were revoked. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248825