https://www.taxtmi.com/caselaws?id=439623 The Tribunal upheld the Commissioner's decision, ruling in favor of the respondent and dismissing the department's appeal. It was held that the corporate guarantee commission received did not fall under Banking and Other Financial Services (BOFS) for service tax, the show cause notice was deemed vague, and the extended period of limitation could not be invoked due to uncertainty regarding the taxability of the services. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439623 The Tribunal upheld the Commissioner's decision, ruling in favor of the respondent and dismissing the department's appeal. It was held that the corporate guarantee commission received did not fall under Banking and Other Financial Services (BOFS) for service tax, the show cause notice was deemed vague, and the extended period of limitation could not be invoked due to uncertainty regarding the taxability of the services. Case-Laws Service Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439623