https://www.taxtmi.com/caselaws?id=348139 Extended limitation for service tax demand on commission earned as a bank agent could not be invoked absent any positive act of suppression with intent to evade tax, particularly where taxability depended on the scope of Business Auxiliary Service and transitional exemption notifications created interpretive confusion. Mere non-filing of returns and non-payment was insufficient on these facts. The penalties were unsustainable for the same reason and were deleted. Only the normal-period liability in one matter was sustained. en-us Mon, 11 Sep 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348139 Extended limitation for service tax demand on commission earned as a bank agent could not be invoked absent any positive act of suppression with intent to evade tax, particularly where taxability depended on the scope of Business Auxiliary Service and transitional exemption notifications created interpretive confusion. Mere non-filing of returns and non-payment was insufficient on these facts. The penalties were unsustainable for the same reason and were deleted. Only the normal-period liability in one matter was sustained. Case-Laws Service Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348139