https://www.taxtmi.com/caselaws?id=381305 Extended limitation for service tax was held unavailable because mere non-registration, non-filing of returns, or non-declaration of activity did not by itself establish wilful suppression or intent to evade, and the dispute was treated as debatable. The demand for the earlier period was therefore time-barred. For the period within limitation, commission received by a distributor was held exempt because the amount was within the aggregate exemption threshold under Notification No. 6/2005-ST. The service tax demand was accordingly unsustainable in full. en-us Thu, 16 May 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381305 Extended limitation for service tax was held unavailable because mere non-registration, non-filing of returns, or non-declaration of activity did not by itself establish wilful suppression or intent to evade, and the dispute was treated as debatable. The demand for the earlier period was therefore time-barred. For the period within limitation, commission received by a distributor was held exempt because the amount was within the aggregate exemption threshold under Notification No. 6/2005-ST. The service tax demand was accordingly unsustainable in full. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381305