https://www.taxtmi.com/caselaws?id=360909 The extended-period service tax demand on terminal handling charges and allied receipts was unsustainable because the amounts were linked to cargo-space booking incentives, reimbursable expenses, and other charges whose taxability had been under dispute. The record did not clearly establish the precise basis for taxing the receipts under Business Auxiliary Service, and the assessee's bona fide belief that they were not taxable was accepted. As the ingredients for suppression or intent to evade were not proved, invocation of the extended limitation period failed and the Revenue's appeal was rejected. en-us Tue, 22 May 2018 00:00:00 +0530 Fri, 25 May 2018 07:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360909 The extended-period service tax demand on terminal handling charges and allied receipts was unsustainable because the amounts were linked to cargo-space booking incentives, reimbursable expenses, and other charges whose taxability had been under dispute. The record did not clearly establish the precise basis for taxing the receipts under Business Auxiliary Service, and the assessee's bona fide belief that they were not taxable was accepted. As the ingredients for suppression or intent to evade were not proved, invocation of the extended limitation period failed and the Revenue's appeal was rejected. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360909