https://www.taxtmi.com/caselaws?id=366912 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal in favor of the appellant, setting aside the time-barred demand invoking the extended period for Service Tax payment. The Tribunal emphasized the need for a detailed analysis of transactional documents to determine if Business Auxiliary Service (BAS) was provided, highlighting the lack of uniformity in previous judgments. The appellant's bonafide belief regarding Service Tax payment was considered reasonable due to conflicting judgments and relevant circulars, leading to the demand for the extended period being deemed unsustainable solely on the grounds of limitation. en-us Mon, 30 Jul 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366912 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal in favor of the appellant, setting aside the time-barred demand invoking the extended period for Service Tax payment. The Tribunal emphasized the need for a detailed analysis of transactional documents to determine if Business Auxiliary Service (BAS) was provided, highlighting the lack of uniformity in previous judgments. The appellant's bonafide belief regarding Service Tax payment was considered reasonable due to conflicting judgments and relevant circulars, leading to the demand for the extended period being deemed unsustainable solely on the grounds of limitation. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366912