https://www.taxtmi.com/caselaws?id=433584 A back-to-back outsourcing arrangement in which a contractor engages a sub-contractor to perform part of its own contractual obligations does not amount to Business Auxiliary Service merely because the contractor retains a commission; the retained amount is not consideration for service to the sub-contractor, so no service tax is payable on that count. Extended limitation under Section 73 of the Finance Act, 1994 requires proof of fraud, suppression, wilful misstatement, or intent to evade tax; absent those elements and with relevant documents furnished during investigation, the extended period and consequential penalties are not sustainable. en-us Tue, 10 Jan 2023 00:00:00 +0530 Sat, 04 Feb 2023 08:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433584 A back-to-back outsourcing arrangement in which a contractor engages a sub-contractor to perform part of its own contractual obligations does not amount to Business Auxiliary Service merely because the contractor retains a commission; the retained amount is not consideration for service to the sub-contractor, so no service tax is payable on that count. Extended limitation under Section 73 of the Finance Act, 1994 requires proof of fraud, suppression, wilful misstatement, or intent to evade tax; absent those elements and with relevant documents furnished during investigation, the extended period and consequential penalties are not sustainable. Case-Laws Service Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433584