https://www.taxtmi.com/caselaws?id=449286 The extended limitation period for a service tax demand under Business Auxiliary Service was held inapplicable because the activity was already known to the Department and the classification remained uncertain, showing no basis for invoking suppression. The demand for the period after 01.07.2012 also failed because it was framed under the pre-negative list Business Auxiliary Service category, even though the negative list regime had already commenced. The show-cause notice was additionally found defective for not specifying the particular clause of Business Auxiliary Service, leaving the basis of liability unclear. Full relief was therefore granted to the assessee. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 07:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449286 The extended limitation period for a service tax demand under Business Auxiliary Service was held inapplicable because the activity was already known to the Department and the classification remained uncertain, showing no basis for invoking suppression. The demand for the period after 01.07.2012 also failed because it was framed under the pre-negative list Business Auxiliary Service category, even though the negative list regime had already commenced. The show-cause notice was additionally found defective for not specifying the particular clause of Business Auxiliary Service, leaving the basis of liability unclear. Full relief was therefore granted to the assessee. Case-Laws Service Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449286