https://www.taxtmi.com/caselaws?id=374783 Marketing and client-generation services for a software company were treated as Business Auxiliary Service rather than services relating to education, notwithstanding the use of CDs in the business model or the provider's individual status. The education-related exemption was therefore unavailable. Extended limitation for service tax requires proof of deliberate intent to evade tax. Where no mala fide intent or deliberate suppression is established and the dispute involves interpretation of service tax provisions, the longer limitation period cannot apply and penalties beyond the normal period are not sustainable. 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 for a software company were treated as Business Auxiliary Service rather than services relating to education, notwithstanding the use of CDs in the business model or the provider's individual status. The education-related exemption was therefore unavailable. Extended limitation for service tax requires proof of deliberate intent to evade tax. Where no mala fide intent or deliberate suppression is established and the dispute involves interpretation of service tax provisions, the longer limitation period cannot apply and penalties beyond the normal period are not sustainable. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374783