https://www.taxtmi.com/caselaws?id=288611 The departmental circular clarified that an automobile dealer arranging vehicle finance renders a taxable Business Auxiliary Service and that service tax is payable on the gross commission received from the finance company, not merely on the net amount retained after sharing commission with customers. Because the assessee had regularly filed ST-3 returns and the show cause notice was issued after the tax position had already been clarified, there was no suppression or comparable factual basis to invoke the extended period of limitation. The demand was therefore barred by limitation and the appeal succeeded. en-us Thu, 05 Sep 2019 00:00:00 +0530 Fri, 19 Jun 2020 10:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288611 The departmental circular clarified that an automobile dealer arranging vehicle finance renders a taxable Business Auxiliary Service and that service tax is payable on the gross commission received from the finance company, not merely on the net amount retained after sharing commission with customers. Because the assessee had regularly filed ST-3 returns and the show cause notice was issued after the tax position had already been clarified, there was no suppression or comparable factual basis to invoke the extended period of limitation. The demand was therefore barred by limitation and the appeal succeeded. Case-Laws Service Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288611