https://www.taxtmi.com/caselaws?id=253077 Business Auxiliary Service allegations remain sustainable where a show cause notice clearly describes procurement of orders and business promotion, even without identifying the exact definitional sub-clause. Non-disclosure of receipts from an overseas service provider in ST-3 returns or other communications, with discovery occurring during audit, may support invocation of the extended limitation period for the pre-audit period. Complete limitation relief and full waiver of pre-deposit were therefore not available; only partial pre-deposit relief was granted, with the remaining demand, interest and penalty stayed subject to the directed deposit. en-us Fri, 26 Sep 2014 00:00:00 +0530 Thu, 13 Nov 2014 22:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253077 Business Auxiliary Service allegations remain sustainable where a show cause notice clearly describes procurement of orders and business promotion, even without identifying the exact definitional sub-clause. Non-disclosure of receipts from an overseas service provider in ST-3 returns or other communications, with discovery occurring during audit, may support invocation of the extended limitation period for the pre-audit period. Complete limitation relief and full waiver of pre-deposit were therefore not available; only partial pre-deposit relief was granted, with the remaining demand, interest and penalty stayed subject to the directed deposit. Case-Laws Service Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253077