https://www.taxtmi.com/caselaws?id=771646 Referral charges arising from insurance lead generation were held not taxable under Business Auxiliary Service because the activity formed part of a commission-sharing arrangement and no distinct service to the corporate agents was proved. Processing fee, cheque processing charges, cheque re-issue charges and B.C. transfer fee recovered from down-line members were likewise treated as incidental business recoveries, not consideration for a taxable service. Certified Business Training charges were held outside Commercial Training and Coaching Centre Service because the training was internal and not open commercial coaching. The extended limitation period was not invokable since the receipts were disclosed in the records and no suppression or intent to evade was shown; penalties and interest therefore also failed. en-us Tue, 27 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771646 Referral charges arising from insurance lead generation were held not taxable under Business Auxiliary Service because the activity formed part of a commission-sharing arrangement and no distinct service to the corporate agents was proved. Processing fee, cheque processing charges, cheque re-issue charges and B.C. transfer fee recovered from down-line members were likewise treated as incidental business recoveries, not consideration for a taxable service. Certified Business Training charges were held outside Commercial Training and Coaching Centre Service because the training was internal and not open commercial coaching. The extended limitation period was not invokable since the receipts were disclosed in the records and no suppression or intent to evade was shown; penalties and interest therefore also failed. Case-Laws Service Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771646