https://www.taxtmi.com/caselaws?id=752571 CESTAT Kolkata held that extended period of limitation cannot be invoked when appellant had already paid service tax under Business Auxiliary Service category for 2008-09 and department accepted it without objection. Demand for 2008-2011 period was time-barred as show cause notice was issued in April 2013. For October 2011-March 2012, service tax paid under Business Auxiliary Service could be adjusted against Clearing and Forwarding Agency Service demand since rates were identical. Commission on high sea sales was not liable for service tax as it was already included in customs duty assessable value. Appeal allowed, demand set aside. en-us Fri, 10 May 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752571 CESTAT Kolkata held that extended period of limitation cannot be invoked when appellant had already paid service tax under Business Auxiliary Service category for 2008-09 and department accepted it without objection. Demand for 2008-2011 period was time-barred as show cause notice was issued in April 2013. For October 2011-March 2012, service tax paid under Business Auxiliary Service could be adjusted against Clearing and Forwarding Agency Service demand since rates were identical. Commission on high sea sales was not liable for service tax as it was already included in customs duty assessable value. Appeal allowed, demand set aside. Case-Laws Service Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752571