https://www.taxtmi.com/caselaws?id=360423 The tribunal upheld that a Govt. company's facilitation fee for stopping trains near shops constituted 'Business Auxiliary Service' liable for Service Tax, directing requantification within the normal time limit. Despite the appellant's plea for an extended time limit, the tribunal restricted the demand to the normal period due to the appellant's tax compliance history and being a State Government entity unlikely to evade tax intentionally. The High Court affirmed the tribunal's decision, dismissing the appeal as no substantial legal question arose. en-us Wed, 28 Feb 2018 00:00:00 +0530 Wed, 16 Jan 2019 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360423 The tribunal upheld that a Govt. company's facilitation fee for stopping trains near shops constituted 'Business Auxiliary Service' liable for Service Tax, directing requantification within the normal time limit. Despite the appellant's plea for an extended time limit, the tribunal restricted the demand to the normal period due to the appellant's tax compliance history and being a State Government entity unlikely to evade tax intentionally. The High Court affirmed the tribunal's decision, dismissing the appeal as no substantial legal question arose. Case-Laws Service Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360423