https://www.taxtmi.com/caselaws?id=352121 The appellant correctly charged amounts from transporters for arranging cargo, liable for service tax under Business Auxiliary Service category. The extended period for demanding service tax was deemed inapplicable due to the appellant's bonafide belief, leading to remand for re-quantification without invoking the extended period. Penalties under Sections 77 and 78 were upheld but waived based on bonafide belief, resulting in the extended period not being applicable. The appeal was disposed of by remand for further proceedings. en-us Tue, 05 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352121 The appellant correctly charged amounts from transporters for arranging cargo, liable for service tax under Business Auxiliary Service category. The extended period for demanding service tax was deemed inapplicable due to the appellant's bonafide belief, leading to remand for re-quantification without invoking the extended period. Penalties under Sections 77 and 78 were upheld but waived based on bonafide belief, resulting in the extended period not being applicable. The appeal was disposed of by remand for further proceedings. Case-Laws Service Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352121