https://www.taxtmi.com/caselaws?id=795168 Business auxiliary service liability under the reverse charge mechanism was discussed in relation to whether amounts described as commission in principal-to-principal sales represented taxable commission-agent services or trade discounts and reimbursements. The text records that the Tribunal treated the amounts as non-taxable discounts or reimbursements, accepted contractual evidence absent proof of fabrication, and accepted retraction of an earlier statement. The Supreme Court rejected condonation of a 970-day delay for insufficient cause and dismissed the civil appeal as time-barred; the article does not provide an adjudication on the substantive tax issue by the Supreme Court. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795168 Business auxiliary service liability under the reverse charge mechanism was discussed in relation to whether amounts described as commission in principal-to-principal sales represented taxable commission-agent services or trade discounts and reimbursements. The text records that the Tribunal treated the amounts as non-taxable discounts or reimbursements, accepted contractual evidence absent proof of fabrication, and accepted retraction of an earlier statement. The Supreme Court rejected condonation of a 970-day delay for insufficient cause and dismissed the civil appeal as time-barred; the article does not provide an adjudication on the substantive tax issue by the Supreme Court. Case-Laws Service Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795168