https://www.taxtmi.com/caselaws?id=354316 The Tribunal determined that the services provided by the appellants were classified under Business Auxiliary Service (BAS) rather than as commission agents, rejecting their claim for exemption under Notification No. 13/2003-ST. The extended period of limitation was deemed unjustified, and penalties were set aside due to the interpretative nature of the dispute. The demand for service tax and interest was upheld. The appeals were partly allowed, modifying the orders by annulling the penalties but maintaining the service tax demand and interest. en-us Mon, 22 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354316 The Tribunal determined that the services provided by the appellants were classified under Business Auxiliary Service (BAS) rather than as commission agents, rejecting their claim for exemption under Notification No. 13/2003-ST. The extended period of limitation was deemed unjustified, and penalties were set aside due to the interpretative nature of the dispute. The demand for service tax and interest was upheld. The appeals were partly allowed, modifying the orders by annulling the penalties but maintaining the service tax demand and interest. Case-Laws Service Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354316