https://www.taxtmi.com/caselaws?id=392873 The Tribunal ruled that the subsidy received by the Appellant from Tata Tele Services for selling mobile handsets at a lower price was not taxable under "Business Auxiliary Services" (BAS) as it was a reimbursement for the loss incurred, not a consideration for services provided. The Tribunal also found that the demand was unsustainable due to lack of specificity in the show cause notice and dismissed the invocation of the extended period of limitation. Consequently, the appeal was allowed, and the demand was set aside. en-us Fri, 20 Sep 2019 00:00:00 +0530 Tue, 27 Oct 2020 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392873 The Tribunal ruled that the subsidy received by the Appellant from Tata Tele Services for selling mobile handsets at a lower price was not taxable under "Business Auxiliary Services" (BAS) as it was a reimbursement for the loss incurred, not a consideration for services provided. The Tribunal also found that the demand was unsustainable due to lack of specificity in the show cause notice and dismissed the invocation of the extended period of limitation. Consequently, the appeal was allowed, and the demand was set aside. Case-Laws Service Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392873