https://www.taxtmi.com/caselaws?id=802370 Business Auxiliary Service includes the promotion or marketing of a client's goods or services. A service is an activity carried out by one person for another for consideration. Under Section 67, taxable services are valued by reference to the gross amount charged for the service. The extended period for demand under Section 73(1) requires fraud, collusion, wilful misstatement or suppression with intent to evade. en-us Fri, 30 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802370 Business Auxiliary Service includes the promotion or marketing of a client's goods or services. A service is an activity carried out by one person for another for consideration. Under Section 67, taxable services are valued by reference to the gross amount charged for the service. The extended period for demand under Section 73(1) requires fraud, collusion, wilful misstatement or suppression with intent to evade. Case-Laws Service Tax Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802370