https://www.taxtmi.com/caselaws?id=335753 The Tribunal upheld the lower authorities' decisions in a case involving the provision of business auxiliary services by an individual to a company on a commission basis. It was held that services provided by individuals without a commercial concern were not taxable under the Finance Act, 1994 before 01.05.2006. The Tribunal also ruled in favor of the assessee on the issue of time bar, citing the absence of malafide intentions or suppression. The Revenue's appeal was rejected, emphasizing the reliance on CBEC circulars and precedent decisions in determining tax liability. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 29 Aug 2017 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335753 The Tribunal upheld the lower authorities' decisions in a case involving the provision of business auxiliary services by an individual to a company on a commission basis. It was held that services provided by individuals without a commercial concern were not taxable under the Finance Act, 1994 before 01.05.2006. The Tribunal also ruled in favor of the assessee on the issue of time bar, citing the absence of malafide intentions or suppression. The Revenue's appeal was rejected, emphasizing the reliance on CBEC circulars and precedent decisions in determining tax liability. Case-Laws Service Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335753