https://www.taxtmi.com/caselaws?id=441144 The Tribunal held that the appellant was liable to pay service tax on the brokerage income received as a sub-agent of a Steamer Agent. However, the demand confirmed by invoking the extended time proviso under Section 73 was set aside due to the appellant's bonafide belief that no service tax was payable. The Tribunal dismissed the appeals against show cause notices issued within the normal time period but partly allowed the appeal concerning the non-acceptance of the extended time proviso invocation. en-us Wed, 26 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441144 The Tribunal held that the appellant was liable to pay service tax on the brokerage income received as a sub-agent of a Steamer Agent. However, the demand confirmed by invoking the extended time proviso under Section 73 was set aside due to the appellant's bonafide belief that no service tax was payable. The Tribunal dismissed the appeals against show cause notices issued within the normal time period but partly allowed the appeal concerning the non-acceptance of the extended time proviso invocation. Case-Laws Service Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441144