https://www.taxtmi.com/caselaws?id=789933 Trading receipts from sale and supply of stone chips and allied goods were held not liable to Service Tax because the records, including VAT invoices, VAT returns, Form 26AS and audit reports, showed that a substantial part of the turnover was from non-taxable trading activity, while tax had already been discharged on commission income from clearing and forwarding services. The extended period of limitation was also held unsustainable because the record did not establish suppression of facts or wilful misstatement; departmental inquiry had already begun and the appellant had responded to queries. The Service Tax demand, interest and penalties were therefore set aside. en-us Thu, 16 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789933 Trading receipts from sale and supply of stone chips and allied goods were held not liable to Service Tax because the records, including VAT invoices, VAT returns, Form 26AS and audit reports, showed that a substantial part of the turnover was from non-taxable trading activity, while tax had already been discharged on commission income from clearing and forwarding services. The extended period of limitation was also held unsustainable because the record did not establish suppression of facts or wilful misstatement; departmental inquiry had already begun and the appellant had responded to queries. The Service Tax demand, interest and penalties were therefore set aside. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789933