https://www.taxtmi.com/caselaws?id=347477 The Tribunal held that the appellant, a recovery agent for ICICI Bank, was not entitled to exclude 80% of the commission from service tax payment as they did not meet the conditions to be considered a pure agent. Additionally, the demand for service tax was deemed time-barred as the appellant consistently reflected their position in their returns and sought clarification from the authorities. Consequently, the show cause notice issued in 2011 for the period 2006-07 to 2008-09 was set aside, and the appeal was allowed on 04.08.2017. en-us Fri, 04 Aug 2017 00:00:00 +0530 Tue, 05 Sep 2017 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347477 The Tribunal held that the appellant, a recovery agent for ICICI Bank, was not entitled to exclude 80% of the commission from service tax payment as they did not meet the conditions to be considered a pure agent. Additionally, the demand for service tax was deemed time-barred as the appellant consistently reflected their position in their returns and sought clarification from the authorities. Consequently, the show cause notice issued in 2011 for the period 2006-07 to 2008-09 was set aside, and the appeal was allowed on 04.08.2017. Case-Laws Service Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347477