https://www.taxtmi.com/caselaws?id=795168 Reverse-charge liability for business auxiliary service was disputed where amounts described as commission were treated as trade discounts or reimbursements in principal-to-principal sales. The Tribunal had upheld the dropping of show cause notices, finding no taxable commission-agent relationship, accepting contractual material in the absence of proof of fabrication, and accepting retraction of an earlier statement. The Supreme Court rejected condonation for an unexplained 970-day delay and dismissed the civil appeal as time-barred, without determining the substantive tax issues. 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 Reverse-charge liability for business auxiliary service was disputed where amounts described as commission were treated as trade discounts or reimbursements in principal-to-principal sales. The Tribunal had upheld the dropping of show cause notices, finding no taxable commission-agent relationship, accepting contractual material in the absence of proof of fabrication, and accepting retraction of an earlier statement. The Supreme Court rejected condonation for an unexplained 970-day delay and dismissed the civil appeal as time-barred, without determining the substantive tax issues. Case-Laws Service Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795168