https://www.taxtmi.com/caselaws?id=450780 The CESTAT Bangalore held that services rendered by appellant constituted taxable Business Auxiliary Service for promotional activities, not merely royalty payments for trademark use. The tribunal distinguished this case from Hero Honda and Tata Motors precedents where royalty was classified as Intellectual Property Service. However, commission received from foreign entities for domestic sales was not taxable per Arcelor Mittal judgment. The extended limitation period was rejected as the department's uncertainty about service classification negated suppression allegations. The Commissioner had noted reasonable cause for non-payment given conflicting classifications by different formations. Demand confirmed only for normal limitation period; matter remanded for computation. en-us Fri, 08 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450780 The CESTAT Bangalore held that services rendered by appellant constituted taxable Business Auxiliary Service for promotional activities, not merely royalty payments for trademark use. The tribunal distinguished this case from Hero Honda and Tata Motors precedents where royalty was classified as Intellectual Property Service. However, commission received from foreign entities for domestic sales was not taxable per Arcelor Mittal judgment. The extended limitation period was rejected as the department's uncertainty about service classification negated suppression allegations. The Commissioner had noted reasonable cause for non-payment given conflicting classifications by different formations. Demand confirmed only for normal limitation period; matter remanded for computation. Case-Laws Service Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450780