https://www.taxtmi.com/caselaws?id=190606 The Tribunal dismissed the challenge to the jurisdiction of the Commissioner Service Tax, Mumbai based on precedent. The appellant, providing DCID services to ICICI Bank, was found liable for a significant Service Tax amount. Services were classified under Business Auxiliary Service, rejecting the appellant's argument as a "pure agent." The Tribunal held that Service Tax liability should be based on the total amount charged. The invocation of an extended period for confirmation of the demand and penalties was upheld due to appellant's suppression of information. The appellant was directed to make a pre-deposit of 50% of the confirmed Service Tax demand. en-us Mon, 17 Jun 2013 00:00:00 +0530 Mon, 20 Feb 2017 16:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190606 The Tribunal dismissed the challenge to the jurisdiction of the Commissioner Service Tax, Mumbai based on precedent. The appellant, providing DCID services to ICICI Bank, was found liable for a significant Service Tax amount. Services were classified under Business Auxiliary Service, rejecting the appellant's argument as a "pure agent." The Tribunal held that Service Tax liability should be based on the total amount charged. The invocation of an extended period for confirmation of the demand and penalties was upheld due to appellant's suppression of information. The appellant was directed to make a pre-deposit of 50% of the confirmed Service Tax demand. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190606