https://www.taxtmi.com/caselaws?id=345881 The appellate tribunal found that the show cause notice proposing service tax for the period before the amendment to the definition of Business Auxiliary Service (BAS) was time-barred. The tribunal concluded that the activities of the appellant did not fall under BAS before the amendment and that there was confusion regarding the applicability of BAS. Consequently, the impugned order confirming the demand, interest, and penalties was set aside, and the appeal was allowed with consequential relief. en-us Fri, 21 Jul 2017 00:00:00 +0530 Fri, 28 Jul 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345881 The appellate tribunal found that the show cause notice proposing service tax for the period before the amendment to the definition of Business Auxiliary Service (BAS) was time-barred. The tribunal concluded that the activities of the appellant did not fall under BAS before the amendment and that there was confusion regarding the applicability of BAS. Consequently, the impugned order confirming the demand, interest, and penalties was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345881