https://www.taxtmi.com/caselaws?id=799474 Commission for procuring prospective investors and facilitating deposits is taxable under Notification No. 7/2003-ST. Non-registration and non-disclosure of the taxable activity in service-tax returns, requiring investigation for detection, support invocation of the extended limitation period on the basis of suppression. Taxable commission cannot be determined solely from Form 26AS figures and requires verification against actual commission receipts. Eligibility for small service provider exemption under Notification No. 33/2012-ST depends on verified taxable turnover; no tax is payable where turnover remains within the prescribed threshold. Where service tax was not separately charged, commission receipts qualify for cum-tax valuation. en-us Wed, 22 Jul 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799474 Commission for procuring prospective investors and facilitating deposits is taxable under Notification No. 7/2003-ST. Non-registration and non-disclosure of the taxable activity in service-tax returns, requiring investigation for detection, support invocation of the extended limitation period on the basis of suppression. Taxable commission cannot be determined solely from Form 26AS figures and requires verification against actual commission receipts. Eligibility for small service provider exemption under Notification No. 33/2012-ST depends on verified taxable turnover; no tax is payable where turnover remains within the prescribed threshold. Where service tax was not separately charged, commission receipts qualify for cum-tax valuation. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799474