https://www.taxtmi.com/caselaws?id=290768 The Tribunal upheld the liability for service tax under Business Auxiliary Service (BAS) for commission received by the appellant. The challenge to the order-in-appeal was dismissed, as the Revenue was justified in invoking an extended period for the service tax demand. Despite confirming the tax liability, the Tribunal partially allowed the appeal by granting a waiver of penalty under Section 80 of the Finance Act, 1994, considering the circumstances of the case. en-us Wed, 31 Oct 2018 00:00:00 +0530 Thu, 15 Oct 2020 12:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290768 The Tribunal upheld the liability for service tax under Business Auxiliary Service (BAS) for commission received by the appellant. The challenge to the order-in-appeal was dismissed, as the Revenue was justified in invoking an extended period for the service tax demand. Despite confirming the tax liability, the Tribunal partially allowed the appeal by granting a waiver of penalty under Section 80 of the Finance Act, 1994, considering the circumstances of the case. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290768