https://www.taxtmi.com/caselaws?id=264782 The Tribunal upheld the service tax demand against the appellant, a Direct Sales Agent/Associate, dismissing the argument against invoking the extended limitation period. The Tribunal rejected the immunity claim based on revenue neutrality, emphasizing the clear liability to remit service tax regardless of potential credit mechanisms. The appellant was directed to pre-deposit a specific amount for the normal limitation period, with non-compliance leading to dismissal of the appeal. The judgment clarified limitations on extending the period for service tax demand and affirmed the obligation to pay service tax despite arguments of revenue neutrality. en-us Mon, 07 Sep 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264782 The Tribunal upheld the service tax demand against the appellant, a Direct Sales Agent/Associate, dismissing the argument against invoking the extended limitation period. The Tribunal rejected the immunity claim based on revenue neutrality, emphasizing the clear liability to remit service tax regardless of potential credit mechanisms. The appellant was directed to pre-deposit a specific amount for the normal limitation period, with non-compliance leading to dismissal of the appeal. The judgment clarified limitations on extending the period for service tax demand and affirmed the obligation to pay service tax despite arguments of revenue neutrality. Case-Laws Service Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264782