https://www.taxtmi.com/caselaws?id=345295 The Tribunal upheld the service tax demand on subvention charges passed on to customers by the appellant, considering them as part of taxable business auxiliary service. The appellant's argument of being unaware of these charges and the tax deduction at source exemption were dismissed. The Tribunal found the appellant liable to pay service tax on the gross commission received. Regarding the limitation period for issuing show cause notices, the Tribunal deemed the notice for a certain period as partly time-barred, remanding the matter for quantification within the normal period and setting aside the penalty under Section 78 of the Finance Act. en-us Tue, 28 Mar 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345295 The Tribunal upheld the service tax demand on subvention charges passed on to customers by the appellant, considering them as part of taxable business auxiliary service. The appellant's argument of being unaware of these charges and the tax deduction at source exemption were dismissed. The Tribunal found the appellant liable to pay service tax on the gross commission received. Regarding the limitation period for issuing show cause notices, the Tribunal deemed the notice for a certain period as partly time-barred, remanding the matter for quantification within the normal period and setting aside the penalty under Section 78 of the Finance Act. Case-Laws Service Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345295