https://www.taxtmi.com/caselaws?id=471613 Extended limitation and penalties for service-tax non-payment require wilful suppression or intent to evade; non-declaration alone is insufficient where services, contractual arrangements and banking-channel consideration are evident. Card-customer sourcing performed by a direct selling agent, without collecting customer payments and for turnover-based commission, falls within business auxiliary service rather than payment-card services before 1 July 2012. Recipient entitlement to input credit does not remove the supplier's liability for tax and interest on its own taxable services during the normal period. Mutual fund agent services covered by reverse charge place tax liability on the service recipient, making a demand on the agent unsustainable for that period. en-us Fri, 09 May 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471613 Extended limitation and penalties for service-tax non-payment require wilful suppression or intent to evade; non-declaration alone is insufficient where services, contractual arrangements and banking-channel consideration are evident. Card-customer sourcing performed by a direct selling agent, without collecting customer payments and for turnover-based commission, falls within business auxiliary service rather than payment-card services before 1 July 2012. Recipient entitlement to input credit does not remove the supplier's liability for tax and interest on its own taxable services during the normal period. Mutual fund agent services covered by reverse charge place tax liability on the service recipient, making a demand on the agent unsustainable for that period. Case-Laws Service Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471613