https://www.taxtmi.com/caselaws?id=389458 The Tribunal held that service tax is leviable on the amount received by the appellant from CRS companies under the category of Business Auxiliary Service. However, due to confusion and uncertainty regarding the levy of service tax on incentives received, the demand was restricted to the normal period limitation, and no penalty was imposed on the appellant. The Tribunal found that the demand for the extended period was not sustainable due to the confusion surrounding the taxability of the service, setting aside the impugned order on the grounds of limitation and allowing the appeal. en-us Wed, 04 Sep 2019 00:00:00 +0530 Mon, 09 Dec 2019 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389458 The Tribunal held that service tax is leviable on the amount received by the appellant from CRS companies under the category of Business Auxiliary Service. However, due to confusion and uncertainty regarding the levy of service tax on incentives received, the demand was restricted to the normal period limitation, and no penalty was imposed on the appellant. The Tribunal found that the demand for the extended period was not sustainable due to the confusion surrounding the taxability of the service, setting aside the impugned order on the grounds of limitation and allowing the appeal. Case-Laws Service Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389458