https://www.taxtmi.com/caselaws?id=366764 The Tribunal held that service tax on the appellant's commission was payable, but electricity and water charges collected by the appellant were not taxable as they were collected as a pure agent. The Tribunal set aside the Commissioner (Appeals) decision on the extended time provision for demand under the first show cause notice, ruling in favor of the appellant due to the absence of suppression, fraud, or mis-declaration. The judgment provided a detailed analysis of the taxable and non-taxable components of the appellant's transactions, clarifying their role as a service provider and agent. en-us Mon, 13 Aug 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366764 The Tribunal held that service tax on the appellant's commission was payable, but electricity and water charges collected by the appellant were not taxable as they were collected as a pure agent. The Tribunal set aside the Commissioner (Appeals) decision on the extended time provision for demand under the first show cause notice, ruling in favor of the appellant due to the absence of suppression, fraud, or mis-declaration. The judgment provided a detailed analysis of the taxable and non-taxable components of the appellant's transactions, clarifying their role as a service provider and agent. Case-Laws Service Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366764