https://www.taxtmi.com/caselaws?id=781212 CESTAT (AT) New Delhi held the respondent's chartering commission constituted taxable business support services and confirmed service tax liability (including post-1.7.2012). The extended period of limitation could not be invoked for past years due to absence of intent to evade, so demand is sustained only within the normal limitation period with consequential interest. Penalty under s.78 was unsustainable; sufficient cause existed to waive penalties under s.80. The impugned order was modified accordingly and the appeal was partly allowed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781212 CESTAT (AT) New Delhi held the respondent's chartering commission constituted taxable business support services and confirmed service tax liability (including post-1.7.2012). The extended period of limitation could not be invoked for past years due to absence of intent to evade, so demand is sustained only within the normal limitation period with consequential interest. Penalty under s.78 was unsustainable; sufficient cause existed to waive penalties under s.80. The impugned order was modified accordingly and the appeal was partly allowed. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781212