https://www.taxtmi.com/caselaws?id=779695 CESTAT upheld the demand for short-paid service tax on amounts retained as commission for arranging GTAs, holding those amounts taxable as Business Auxiliary Services under Section 65B(44); Section 66D(p) exemption did not apply. The tribunal sustained invocation of the extended limitation period and imposition of penalty, finding nil returns indicated tax evasion and no documentary proof that amounts were inclusive of service tax. The plea for cum-tax benefit was rejected. The impugned order was affirmed and the appeal dismissed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779695 CESTAT upheld the demand for short-paid service tax on amounts retained as commission for arranging GTAs, holding those amounts taxable as Business Auxiliary Services under Section 65B(44); Section 66D(p) exemption did not apply. The tribunal sustained invocation of the extended limitation period and imposition of penalty, finding nil returns indicated tax evasion and no documentary proof that amounts were inclusive of service tax. The plea for cum-tax benefit was rejected. The impugned order was affirmed and the appeal dismissed. Case-Laws Service Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779695