https://www.taxtmi.com/caselaws?id=437051 The Tribunal ruled in favor of the appellant, determining that their activities did not qualify as "Auctioneer's Service" or "Business Support Service." The demand for service tax under "Goods Transport Agency" services was confirmed for the normal period, subject to recalculations with exemptions considered. The extended period of limitation was not invoked, and penalties were not warranted. The Tribunal set aside certain demands, interest, and penalties, allowing the appeals with consequential benefits as per law. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 26 Apr 2023 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437051 The Tribunal ruled in favor of the appellant, determining that their activities did not qualify as "Auctioneer's Service" or "Business Support Service." The demand for service tax under "Goods Transport Agency" services was confirmed for the normal period, subject to recalculations with exemptions considered. The extended period of limitation was not invoked, and penalties were not warranted. The Tribunal set aside certain demands, interest, and penalties, allowing the appeals with consequential benefits as per law. Case-Laws Service Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437051