https://www.taxtmi.com/caselaws?id=793987 Commission receipts were treated as taxable Business Auxiliary Services under the service tax definition and applicable notifications. The Tribunal's concurrent factual findings were that the income was not disclosed in ST-3 returns and that the assessee knew of the tax liability but did not pay tax. On those facts, the challenge to suppression, extended limitation and penalty did not raise any substantial question of law in the High Court's appellate jurisdiction. The demand, extended limitation and penalty were therefore left undisturbed. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793987 Commission receipts were treated as taxable Business Auxiliary Services under the service tax definition and applicable notifications. The Tribunal's concurrent factual findings were that the income was not disclosed in ST-3 returns and that the assessee knew of the tax liability but did not pay tax. On those facts, the challenge to suppression, extended limitation and penalty did not raise any substantial question of law in the High Court's appellate jurisdiction. The demand, extended limitation and penalty were therefore left undisturbed. Case-Laws Service Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793987