https://www.taxtmi.com/highlights?id=71276 Extended period of limitation - it is found that appellant were under the bonafide belief that no service tax was payable on the brokerage received by them for providing steamer agent service being a sub-agent - also, all the transactions between the appellant and M/s. Freight Connection India Pvt. Limited are recorded in the books of accounts - extended time to demand service tax under Section 73 is not invokable. - AT en-us Thu, 03 Aug 2023 07:53:48 +0530 Thu, 03 Aug 2023 07:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71276 Extended period of limitation - it is found that appellant were under the bonafide belief that no service tax was payable on the brokerage received by them for providing steamer agent service being a sub-agent - also, all the transactions between the appellant and M/s. Freight Connection India Pvt. Limited are recorded in the books of accounts - extended time to demand service tax under Section 73 is not invokable. - AT Highlights Service Tax Thu, 03 Aug 2023 07:53:48 +0530 https://www.taxtmi.com/highlights?id=71276