https://www.taxtmi.com/caselaws?id=348437 Service tax demand on transaction fees and turnover charges was held unsustainable because the notice was issued beyond the normal limitation period. The record showed genuine confusion on taxability: an earlier view had treated such charges as not liable to service tax, while a later circular clarified their inclusion in taxable value. The Tribunal also noted that no service tax would arise where the assessee acted as a pure agent under Rule 5(2) of the Service Tax (Valuation) Rules, 2006. In these circumstances, the extended period was not available and the demand failed on limitation. en-us Fri, 04 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348437 Service tax demand on transaction fees and turnover charges was held unsustainable because the notice was issued beyond the normal limitation period. The record showed genuine confusion on taxability: an earlier view had treated such charges as not liable to service tax, while a later circular clarified their inclusion in taxable value. The Tribunal also noted that no service tax would arise where the assessee acted as a pure agent under Rule 5(2) of the Service Tax (Valuation) Rules, 2006. In these circumstances, the extended period was not available and the demand failed on limitation. Case-Laws Service Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348437