https://www.taxtmi.com/caselaws?id=763024 The Tribunal allowed the appeal, setting aside the demands for Service Tax on both commission received and export sales commission & advertisement expenses paid. It concluded that the demands were time-barred due to revenue neutrality and lack of malafide intent. The extended period for raising the demand was deemed inapplicable, emphasizing the necessity of clear tax evasion intent and proper documentation. en-us Tue, 10 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 08:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763024 The Tribunal allowed the appeal, setting aside the demands for Service Tax on both commission received and export sales commission & advertisement expenses paid. It concluded that the demands were time-barred due to revenue neutrality and lack of malafide intent. The extended period for raising the demand was deemed inapplicable, emphasizing the necessity of clear tax evasion intent and proper documentation. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763024