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2019 (6) TMI 382 - CESTAT AHMEDABADBusiness Auxiliary Service - commission received as a distributor of Amway - liability of service tax - Extended period of limitation - HELD THAT:- On the identical issue this Tribunal has taken a view that demand for extended period will not be sustainable in case of Charanjeet Singh Khanuja [2015 (6) TMI 585 - CESTAT NEW DELHI] wherein on the limitation it was held that When there is scope for doubt in the mind of an assessee on a particular issue, the longer limitation period, under proviso to Section 11 A(1) cannot be invoked - in the present case also the demand for the extended period is not sustainable. As regard, the demand for the period 2007-08 which is within the limitation, we find that the total commission received is 1,209/- whereas the exemption is available for the total aggregate value of ₹ 8 Lakhs, in terms of Notification No.6/2005-ST, therefore, this demand is also not sustainable as being exempted. Appeal allowed - decided in favor of appellant.
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