https://www.taxtmi.com/caselaws?id=444376 The appeal was partially allowed with the rejection of the taxability of assignment/nomination fee under 'Real Estate Agent Service'. However, the services provided to M/s Golden Constructions were classified as 'Business Support Service', with penalties set aside. The taxability of Goods Transport Agency (GTA) service was accepted without further penalty imposition. The extended period for issuing Show Cause Notice (SCN) was upheld due to established suppression of facts, leading to the appellant's liability for statutory penalties. The appellant was directed to pay the duty, interest, and re-worked penalties accordingly, resulting in the modification of the impugned order. en-us Fri, 13 Oct 2023 00:00:00 +0530 Sat, 14 Oct 2023 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444376 The appeal was partially allowed with the rejection of the taxability of assignment/nomination fee under 'Real Estate Agent Service'. However, the services provided to M/s Golden Constructions were classified as 'Business Support Service', with penalties set aside. The taxability of Goods Transport Agency (GTA) service was accepted without further penalty imposition. The extended period for issuing Show Cause Notice (SCN) was upheld due to established suppression of facts, leading to the appellant's liability for statutory penalties. The appellant was directed to pay the duty, interest, and re-worked penalties accordingly, resulting in the modification of the impugned order. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444376