https://www.taxtmi.com/caselaws?id=466935 The note addresses two issues: (1) whether a 1% mark-up on resale of high sea sale goods constitutes a taxable Business Auxiliary Service; the analysis follows Tribunal precedent and treats the mark up as chargeable on merits under Business Auxiliary Service; (2) whether the extended limitation period could be invoked to sustain tax demands for 2005 06 and 2006 07; the analysis finds no evidence of malafide intent (including given the appellant's status as a government enterprise) and holds the extended period inapplicable, rendering the demands time barred. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 27 Feb 2026 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466935 The note addresses two issues: (1) whether a 1% mark-up on resale of high sea sale goods constitutes a taxable Business Auxiliary Service; the analysis follows Tribunal precedent and treats the mark up as chargeable on merits under Business Auxiliary Service; (2) whether the extended limitation period could be invoked to sustain tax demands for 2005 06 and 2006 07; the analysis finds no evidence of malafide intent (including given the appellant's status as a government enterprise) and holds the extended period inapplicable, rendering the demands time barred. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466935