https://www.taxtmi.com/caselaws?id=445031 CESTAT Bangalore held that appellant was liable to discharge service tax on guarantee commission paid to Government of Karnataka during 2012-2016 for providing unconditional guarantee in raising funds from debt market. The guarantee commission fell under definition of support service. However, extended period of limitation was not invokable as Department failed to establish intentional evasion by the public sector undertaking. Demand confirmed for normal limitation period with interest. Penalties were set aside. Appeal disposed of. en-us Thu, 26 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 08:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445031 CESTAT Bangalore held that appellant was liable to discharge service tax on guarantee commission paid to Government of Karnataka during 2012-2016 for providing unconditional guarantee in raising funds from debt market. The guarantee commission fell under definition of support service. However, extended period of limitation was not invokable as Department failed to establish intentional evasion by the public sector undertaking. Demand confirmed for normal limitation period with interest. Penalties were set aside. Appeal disposed of. Case-Laws Service Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445031