https://www.taxtmi.com/caselaws?id=334001 The Tribunal partly allowed the appeal by setting aside the demand for the period from July 2003 to March 2005 related to Business Auxiliary Services (BAS) for HDFC Bank as time-barred. The re-quantification of service tax demand for April and May 2005 was ordered. The demand concerning BAS commission on the sale of cars required reconsideration under Notification No. 14/2004-ST. Penalties under Sections 76, 77, and 78 were set aside due to the appellant's reasonable belief regarding non-payment of service tax. en-us Fri, 02 Sep 2016 00:00:00 +0530 Wed, 30 Aug 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334001 The Tribunal partly allowed the appeal by setting aside the demand for the period from July 2003 to March 2005 related to Business Auxiliary Services (BAS) for HDFC Bank as time-barred. The re-quantification of service tax demand for April and May 2005 was ordered. The demand concerning BAS commission on the sale of cars required reconsideration under Notification No. 14/2004-ST. Penalties under Sections 76, 77, and 78 were set aside due to the appellant's reasonable belief regarding non-payment of service tax. Case-Laws Service Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334001