https://www.taxtmi.com/caselaws?id=751882 CESTAT Ahmedabad ruled in favor of appellant regarding service tax demand on commission payments to foreign agents for petroleum trading during 2008-09 and 2009-10. The tribunal held that extended limitation period cannot be invoked without suppression of facts, willful mis-statement, or collusion with intent to evade tax. Since appellant made bona fide belief that no service tax was payable on foreign agent payments under Business Auxiliary Services, and the situation was revenue neutral with no deliberate evasion, the demand under extended period was unsustainable. Appeal allowed and impugned order set aside. en-us Fri, 26 Apr 2024 00:00:00 +0530 Mon, 29 Apr 2024 07:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751882 CESTAT Ahmedabad ruled in favor of appellant regarding service tax demand on commission payments to foreign agents for petroleum trading during 2008-09 and 2009-10. The tribunal held that extended limitation period cannot be invoked without suppression of facts, willful mis-statement, or collusion with intent to evade tax. Since appellant made bona fide belief that no service tax was payable on foreign agent payments under Business Auxiliary Services, and the situation was revenue neutral with no deliberate evasion, the demand under extended period was unsustainable. Appeal allowed and impugned order set aside. Case-Laws Service Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751882