https://www.taxtmi.com/caselaws?id=798933 Business Auxiliary Service demands for freight rebates, brokerage, incentives, airway bill fees and cargo-space margins require proof that the receipts are consideration for an identified taxable service. A notice must specify the applicable statutory limb of Business Auxiliary Service; a demand under an unproposed category cannot be sustained. Accounting entries or income labels alone do not establish a taxable-service nexus. Where earlier proceedings concern the same issues, an interpretational dispute without evidence of wilful suppression or intent to evade tax cannot justify extended limitation or consequential penalties. The stated outcome treats the demand, interest and penalties as legally unsustainable. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798933 Business Auxiliary Service demands for freight rebates, brokerage, incentives, airway bill fees and cargo-space margins require proof that the receipts are consideration for an identified taxable service. A notice must specify the applicable statutory limb of Business Auxiliary Service; a demand under an unproposed category cannot be sustained. Accounting entries or income labels alone do not establish a taxable-service nexus. Where earlier proceedings concern the same issues, an interpretational dispute without evidence of wilful suppression or intent to evade tax cannot justify extended limitation or consequential penalties. The stated outcome treats the demand, interest and penalties as legally unsustainable. Case-Laws Service Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798933