https://www.taxtmi.com/caselaws?id=787835 Amounts proved to be trade, turnover, quantity or cash discounts are attributable to trading activity and not taxable as services; disputed discounts require verification and recalculation on remand. Activation and miscellaneous charges were held taxable where liability was established, but payments made after judicial clarification and absence of mala fide intent preclude imposition of penalty for deliberate evasion. Invocation of the extended period of limitation was unsustainable for demands arising from trading receipts or litigation-driven uncertainty. The matter is remanded to the adjudicating authority for limited re-computation and verification of supporting documentary evidence. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787835 Amounts proved to be trade, turnover, quantity or cash discounts are attributable to trading activity and not taxable as services; disputed discounts require verification and recalculation on remand. Activation and miscellaneous charges were held taxable where liability was established, but payments made after judicial clarification and absence of mala fide intent preclude imposition of penalty for deliberate evasion. Invocation of the extended period of limitation was unsustainable for demands arising from trading receipts or litigation-driven uncertainty. The matter is remanded to the adjudicating authority for limited re-computation and verification of supporting documentary evidence. Case-Laws Service Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787835