https://www.taxtmi.com/caselaws?id=466935 A mark-up on resale of goods acquired through high sea sales falls within Business Auxiliary Service and is chargeable to service tax on merits. However, the extended limitation period cannot sustain the demand where there is no evidence of mala fide intent to evade tax, including where the taxpayer is a Government enterprise. The demand for the relevant periods is consequently time-barred, the appeal succeeds on limitation, and no penalty is imposable. 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 A mark-up on resale of goods acquired through high sea sales falls within Business Auxiliary Service and is chargeable to service tax on merits. However, the extended limitation period cannot sustain the demand where there is no evidence of mala fide intent to evade tax, including where the taxpayer is a Government enterprise. The demand for the relevant periods is consequently time-barred, the appeal succeeds on limitation, and no penalty is imposable. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466935