https://www.taxtmi.com/caselaws?id=359224 Tax demand on a fee-sharing arrangement was found unsustainable where the collecting entity had already discharged service tax on the full card fee and the recipient did not provide an independent taxable service. The adjudication order was also invalid because it shifted from the show cause notice's Business Support Service basis to a stock broking service theory, enlarging the demand beyond the notice. The extended limitation period and penalty were not attracted because the tax had already been paid on the transaction and no fraud, suppression, or intent to evade was shown. Revenue neutrality further weakened the demand, as any additional tax would have been available as credit. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 18 Feb 2019 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359224 Tax demand on a fee-sharing arrangement was found unsustainable where the collecting entity had already discharged service tax on the full card fee and the recipient did not provide an independent taxable service. The adjudication order was also invalid because it shifted from the show cause notice's Business Support Service basis to a stock broking service theory, enlarging the demand beyond the notice. The extended limitation period and penalty were not attracted because the tax had already been paid on the transaction and no fraud, suppression, or intent to evade was shown. Revenue neutrality further weakened the demand, as any additional tax would have been available as credit. Case-Laws Service Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359224