https://www.taxtmi.com/caselaws?id=350737 The Tribunal found that the direct sales agents/associates were not liable to pay Service Tax as the appropriate liability was discharged by the service recipient, leading to revenue neutrality. The extended period of limitation for tax demand was not applicable, but demands within the normal period needed quantification. The appellant's claim for small scale exemption was not addressed in the judgment. Penalties imposed on the appellant were set aside due to the absence of fraudulent intent. The Tribunal remanded the matter for quantifying the Service Tax demand within the normal period and disposed of the appeal accordingly. en-us Mon, 16 Oct 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350737 The Tribunal found that the direct sales agents/associates were not liable to pay Service Tax as the appropriate liability was discharged by the service recipient, leading to revenue neutrality. The extended period of limitation for tax demand was not applicable, but demands within the normal period needed quantification. The appellant's claim for small scale exemption was not addressed in the judgment. Penalties imposed on the appellant were set aside due to the absence of fraudulent intent. The Tribunal remanded the matter for quantifying the Service Tax demand within the normal period and disposed of the appeal accordingly. Case-Laws Service Tax Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350737