https://www.taxtmi.com/caselaws?id=345738 The Tribunal ruled in favor of the Revenue, determining that the facilitation fee received by the Govt. company promoting tourism through luxury trains constituted 'Business Auxiliary Service' for taxation purposes, making it liable for Service Tax. The Tribunal rejected the company's argument that the fee was not commission but payment for stopping trains near shops, holding that the activity indeed promoted sales. However, the Tribunal set aside the demand for Service Tax beyond the normal time limit due to the company's history of audits and lack of intent to evade tax, emphasizing adherence to statutory limitations in tax assessments. en-us Tue, 04 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345738 The Tribunal ruled in favor of the Revenue, determining that the facilitation fee received by the Govt. company promoting tourism through luxury trains constituted 'Business Auxiliary Service' for taxation purposes, making it liable for Service Tax. The Tribunal rejected the company's argument that the fee was not commission but payment for stopping trains near shops, holding that the activity indeed promoted sales. However, the Tribunal set aside the demand for Service Tax beyond the normal time limit due to the company's history of audits and lack of intent to evade tax, emphasizing adherence to statutory limitations in tax assessments. Case-Laws Service Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345738