https://www.taxtmi.com/caselaws?id=366583 Commission-based car loan marketing was treated as Business Auxiliary Service, but genuine contemporaneous doubt over taxability, later clarified by circular, meant earlier non-payment could not be treated as suppression with intent to evade tax. The extended period of limitation was therefore unavailable, and the demand was held time-barred and unsustainable. The underlying service classification remained relevant, but it did not justify invoking extended limitation in the absence of wilful suppression. en-us Thu, 06 Sep 2018 00:00:00 +0530 Fri, 07 Sep 2018 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366583 Commission-based car loan marketing was treated as Business Auxiliary Service, but genuine contemporaneous doubt over taxability, later clarified by circular, meant earlier non-payment could not be treated as suppression with intent to evade tax. The extended period of limitation was therefore unavailable, and the demand was held time-barred and unsustainable. The underlying service classification remained relevant, but it did not justify invoking extended limitation in the absence of wilful suppression. Case-Laws Service Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366583