9911796707
TMI Blog2014 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Service - As the classification of service tax is in dispute therefore the extended period of limitation is not invokable in this case. As in this case service tax for the period from July 2003 to September 2006 has been demanded by the department vide a show-cause notice dated 03.06.2008 by invoking extended period of limitation, the said show-cause notice is not sustainable being time barred. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Institutions. For providing these facilities the respondent was getting commission and incentives falls under the category of Business Auxiliary Service. Therefore, a show-cause notice dated 03.06.2008 was issued for demanding service tax for the period from July 2003 to September 2006 by invoking extended period of limitation on the ground that the respondent are receiving brokerage/commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the issue of show-cause notice. He further submits that the respondent was receiving the commission and brokerage from the finance institutions. This information has been suppressed from the department. Therefore, the extended period of limitation is invokable in this case. As they were receiving the brokerage/commission from the finance institutions therefore, the respondent is required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the activity of providing place, seating arrangement to the finance institutions falls under the category of Business Auxiliary Service. In fact, this issue was before this Tribunal in so many cases whether this activity falls under the category of Business Auxiliary Service or not. As the classification of service tax is in dispute therefore the extended period of limitation is not invokab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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