https://www.taxtmi.com/caselaws?id=756094 CESTAT Kolkata held that appellant's procurement services for clients constituted business auxiliary service under service tax law. Appellant procured goods on behalf of customers and received predetermined commission rather than trading profits. Services fell under business auxiliary service definition as procurement of inputs for clients. However, CESTAT set aside the entire demand and penalty on limitation grounds. Notice issued in 2009 for 2005-07 period exceeded normal one-year limitation period. Extended limitation period was inapplicable as suppression with intent to evade tax was not established against the government undertaking. Appeal allowed solely on limitation grounds. en-us Wed, 24 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756094 CESTAT Kolkata held that appellant's procurement services for clients constituted business auxiliary service under service tax law. Appellant procured goods on behalf of customers and received predetermined commission rather than trading profits. Services fell under business auxiliary service definition as procurement of inputs for clients. However, CESTAT set aside the entire demand and penalty on limitation grounds. Notice issued in 2009 for 2005-07 period exceeded normal one-year limitation period. Extended limitation period was inapplicable as suppression with intent to evade tax was not established against the government undertaking. Appeal allowed solely on limitation grounds. Case-Laws Service Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756094