https://www.taxtmi.com/caselaws?id=394238 The court held that the appellant's activity did not constitute 'business auxiliary service' for service tax purposes. The invocation of the extended period of limitation was deemed unjustified as there was no evidence of intent to evade taxes. The court allowed the appeal in part, ruling that the revenue could only collect service tax dues for the normal six-month period before the show cause notice was issued. en-us Tue, 06 Aug 2019 00:00:00 +0530 Mon, 06 Apr 2020 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394238 The court held that the appellant's activity did not constitute 'business auxiliary service' for service tax purposes. The invocation of the extended period of limitation was deemed unjustified as there was no evidence of intent to evade taxes. The court allowed the appeal in part, ruling that the revenue could only collect service tax dues for the normal six-month period before the show cause notice was issued. Case-Laws Service Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394238