https://www.taxtmi.com/caselaws?id=250871 Imported urea acquired and resold on the assessee's own account was held not to give rise to taxable cargo handling or business auxiliary service, because unloading, bagging, standardisation and distribution were incidental to its trading activity and formed part of the commercial procurement and resale arrangement. The amounts retained under the government distribution mechanism were treated as part of that transaction, not consideration for service rendered to the government. The extended period of limitation was also unavailable, as the arrangement was openly carried out and suppression or wilful misstatement could not be established. As a result, the demand, interest and penalties were unsustainable. en-us Mon, 25 Aug 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250871 Imported urea acquired and resold on the assessee's own account was held not to give rise to taxable cargo handling or business auxiliary service, because unloading, bagging, standardisation and distribution were incidental to its trading activity and formed part of the commercial procurement and resale arrangement. The amounts retained under the government distribution mechanism were treated as part of that transaction, not consideration for service rendered to the government. The extended period of limitation was also unavailable, as the arrangement was openly carried out and suppression or wilful misstatement could not be established. As a result, the demand, interest and penalties were unsustainable. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250871