https://www.taxtmi.com/caselaws?id=785473 Service-tax exemption for commission linked to export of Indian raw cotton requires contemporaneous bilateral agreements or confirmations establishing commissionable export-related services; unilateral debit letters may be insufficient. Non-disclosure of commission receipts in ST-3 returns, despite accounting entries, and unexplained audit-detected discrepancies may support invocation of the extended limitation period for suppression. Premium received on relinquishment or transfer of rights under an agreement to sell immovable property requires examination of when enforceable rights arose, contractual conditions, payment timing, supporting evidence and applicable state property law to determine whether it constitutes a taxable service. en-us Mon, 15 Dec 2025 00:00:00 +0530 Sat, 24 Jan 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785473 Service-tax exemption for commission linked to export of Indian raw cotton requires contemporaneous bilateral agreements or confirmations establishing commissionable export-related services; unilateral debit letters may be insufficient. Non-disclosure of commission receipts in ST-3 returns, despite accounting entries, and unexplained audit-detected discrepancies may support invocation of the extended limitation period for suppression. Premium received on relinquishment or transfer of rights under an agreement to sell immovable property requires examination of when enforceable rights arose, contractual conditions, payment timing, supporting evidence and applicable state property law to determine whether it constitutes a taxable service. Case-Laws Service Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785473