https://www.taxtmi.com/caselaws?id=374783 Marketing and client-generation services performed for a software company were treated as Business Auxiliary Service, not as exempt services relating to education under Notification No. 14/2004-ST, because the activity was directed to promoting the principal's business and enlisting customers, with the use of CDs not changing its taxable character. The note also states that the extended limitation period could not be invoked without proof of deliberate intent to evade tax, since the Department bore the burden of showing mala fide suppression. On that basis, demand beyond the normal period and the associated penalty were not sustainable, while the remaining demand was maintained. en-us Tue, 01 Jan 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374783 Marketing and client-generation services performed for a software company were treated as Business Auxiliary Service, not as exempt services relating to education under Notification No. 14/2004-ST, because the activity was directed to promoting the principal's business and enlisting customers, with the use of CDs not changing its taxable character. The note also states that the extended limitation period could not be invoked without proof of deliberate intent to evade tax, since the Department bore the burden of showing mala fide suppression. On that basis, demand beyond the normal period and the associated penalty were not sustainable, while the remaining demand was maintained. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374783