https://www.taxtmi.com/caselaws?id=437849 The Commissioner's order confirming the demand of service tax with interest and penalty was set aside as the extended period of limitation was deemed incorrectly invoked. The Tribunal's analysis of the agreement and distinction between business auxiliary service (BAS) and business support service (BSS) favored the appellant, resulting in the appeal being allowed on the basis of limitation and penalties. The Delhi High Court upheld the Tribunal's decision on the extended limitation period, dismissing the Department's appeal. en-us Wed, 10 May 2023 00:00:00 +0530 Tue, 16 May 2023 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437849 The Commissioner's order confirming the demand of service tax with interest and penalty was set aside as the extended period of limitation was deemed incorrectly invoked. The Tribunal's analysis of the agreement and distinction between business auxiliary service (BAS) and business support service (BSS) favored the appellant, resulting in the appeal being allowed on the basis of limitation and penalties. The Delhi High Court upheld the Tribunal's decision on the extended limitation period, dismissing the Department's appeal. Case-Laws Service Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437849