https://www.taxtmi.com/highlights?id=85755 CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest. en-us Sat, 15 Feb 2025 08:00:46 +0530 Sat, 15 Feb 2025 08:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85755 CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest. Highlights Service Tax Sat, 15 Feb 2025 08:00:46 +0530 https://www.taxtmi.com/highlights?id=85755