Tribunal Rules Appellant's Activities Not "Business Auxiliary Services," Notice Issued Late, No Tax Evasion Found.

Tribunal Rules Appellant's Activities Not "Business Auxiliary Services," Notice Issued Late, No Tax Evasion Found. https://www.taxtmi.com/highlights?id=75855 Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the appellant's activities do not fall under "Business Auxiliary Services" as alleged by the revenue. It determines that the appellants act as principal-to-principal in their transactions and do not serve as commission agents for other GSA/IATA operators. - Further, the Tribunal agrees with the appellant's argument that it was issued beyond the prescribed period and finds no evidence of suppression or intent to evade tax. en-us Wed, 20 Mar 2024 09:15:51 +0530 Wed, 20 Mar 2024 09:15:51 +0530 TaxTMI RSS Generator Tribunal Rules Appellant's Activities Not "Business Auxiliary Services," Notice Issued Late, No Tax Evasion Found. https://www.taxtmi.com/highlights?id=75855 Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the appellant's activities do not fall under "Business Auxiliary Services" as alleged by the revenue. It determines that the appellants act as principal-to-principal in their transactions and do not serve as commission agents for other GSA/IATA operators. - Further, the Tribunal agrees with the appellant's argument that it was issued beyond the prescribed period and finds no evidence of suppression or intent to evade tax. Highlights Service Tax Wed, 20 Mar 2024 09:15:51 +0530 https://www.taxtmi.com/highlights?id=75855