https://www.taxtmi.com/caselaws?id=760223 The CESTAT Bangalore held that the appellant's activities of supplying linen/bed rolls to AC coach passengers of Indian Railways constituted Business Auxiliary Service, making them liable for service tax. However, the tribunal set aside the extended period demand and penalty, finding no deliberate attempt to evade duty given the complex legal interpretation involved and a previous case where similar proceedings were dropped. The matter was remanded to the Adjudication Authority to assess demand for the normal limitation period prior to the show cause notice dated 04.01.2010. Appeal was allowed in part. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760223 The CESTAT Bangalore held that the appellant's activities of supplying linen/bed rolls to AC coach passengers of Indian Railways constituted Business Auxiliary Service, making them liable for service tax. However, the tribunal set aside the extended period demand and penalty, finding no deliberate attempt to evade duty given the complex legal interpretation involved and a previous case where similar proceedings were dropped. The matter was remanded to the Adjudication Authority to assess demand for the normal limitation period prior to the show cause notice dated 04.01.2010. Appeal was allowed in part. Case-Laws Service Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760223