https://www.taxtmi.com/caselaws?id=790364 Commission received for recovery work performed for Barclays was held to be consideration for taxable service, not a joint venture, because no documentary material showed a principal-to-principal arrangement, shared costs, or revenue sharing. The appellant acted as a recovery agent for commission, and the absence of TDS did not change the character of the transaction. Non-disclosure of the recovery receipts despite service tax registration justified invocation of the extended limitation period, and the tax demand sustained interest and penalty. The demand, interest, and penalty were therefore upheld. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 17:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790364 Commission received for recovery work performed for Barclays was held to be consideration for taxable service, not a joint venture, because no documentary material showed a principal-to-principal arrangement, shared costs, or revenue sharing. The appellant acted as a recovery agent for commission, and the absence of TDS did not change the character of the transaction. Non-disclosure of the recovery receipts despite service tax registration justified invocation of the extended limitation period, and the tax demand sustained interest and penalty. The demand, interest, and penalty were therefore upheld. Case-Laws Service Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790364