https://www.taxtmi.com/caselaws?id=751543 CESTAT Chandigarh held that expenses reimbursed to foreign distributors constituted Business Auxiliary Services under reverse charge mechanism. The tribunal found that overseas dealers/distributors rendered services on behalf of the appellant manufacturer, classifying them as BAS despite principal-to-principal relationship claims. However, extended limitation period was rejected as no suppression of facts was established, with demand confirmed only for normal period. Penalties were set aside. The appeal was partially allowed, modifying the original order to exclude extended period demands and penalty imposition. en-us Tue, 16 Apr 2024 00:00:00 +0530 Sat, 25 Apr 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751543 CESTAT Chandigarh held that expenses reimbursed to foreign distributors constituted Business Auxiliary Services under reverse charge mechanism. The tribunal found that overseas dealers/distributors rendered services on behalf of the appellant manufacturer, classifying them as BAS despite principal-to-principal relationship claims. However, extended limitation period was rejected as no suppression of facts was established, with demand confirmed only for normal period. Penalties were set aside. The appeal was partially allowed, modifying the original order to exclude extended period demands and penalty imposition. Case-Laws Service Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751543