https://www.taxtmi.com/caselaws?id=388186 The appellant, a Government Company distributing coal on behalf of M/s Coal India Ltd., was deemed liable to pay service tax as their services fell under "Business Auxiliary Service." However, the demand for service tax and penalties for the period 2005-06 to 2007-08 were considered barred by limitation and set aside by the Tribunal. The appellant's role was not that of a commission agent, and their distribution of coal was not classified as a sovereign function exempt from service tax. The Tribunal ruled in favor of the appellant, finding the demand for service tax and penalties unjustified due to the lack of mala fide intent. en-us Wed, 26 Jun 2019 00:00:00 +0530 Wed, 22 Jan 2020 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388186 The appellant, a Government Company distributing coal on behalf of M/s Coal India Ltd., was deemed liable to pay service tax as their services fell under "Business Auxiliary Service." However, the demand for service tax and penalties for the period 2005-06 to 2007-08 were considered barred by limitation and set aside by the Tribunal. The appellant's role was not that of a commission agent, and their distribution of coal was not classified as a sovereign function exempt from service tax. The Tribunal ruled in favor of the appellant, finding the demand for service tax and penalties unjustified due to the lack of mala fide intent. Case-Laws Service Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388186