https://www.taxtmi.com/caselaws?id=344448 The Tribunal upheld the classification of services under "Business Auxiliary Services" and confirmed service tax liability on agency commission, parking income, and shooting income. The extended period for demand was invoked due to suppression of facts. However, reimbursable expenses for electricity and diesel were excluded from the taxable value. The matter was remanded for re-quantification by the adjudicating authority, resulting in the disposal of the appeal with these modifications. en-us Mon, 12 Jun 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344448 The Tribunal upheld the classification of services under "Business Auxiliary Services" and confirmed service tax liability on agency commission, parking income, and shooting income. The extended period for demand was invoked due to suppression of facts. However, reimbursable expenses for electricity and diesel were excluded from the taxable value. The matter was remanded for re-quantification by the adjudicating authority, resulting in the disposal of the appeal with these modifications. Case-Laws Service Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344448