TMI Blog2022 (10) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... of the show cause notice. The penalties imposed are set aside - Service Tax as confirmed in the Adjudication Order need not be confirmed - appeal allowed. - Service Tax Appeal No. 76448 of 2018 - FINAL ORDER NO.75554/2022 - Dated:- 19-10-2022 - MR. P. K. CHOUDHARY, MEMBER (JUDICIAL) Mrs. Vipra Gang, Advocate for the Appellant Mr. S. Mukhopadhyay, Authorized Representative for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the appellant as commission from Amway and Britt. Thereafter vide Order-in-Original dt. 18 December 2012 demand of Rs.13,65,840/- was confirmed and appropriated from the amount of Rs.17,60,562 already paid by the assessee. Amount of interest has not been calculated in the Adjudication Order and the appellant had paid Rs.4,43,790/- towards the liability of interest. The Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company, was liable to service Tax or not, and therefore the extended period of limitation is not applicable in the present case. The Ld. Advocate has contended that the commission received by the appellant is in two parts. One part is related to the goods received by the distributors, which is subsequently sold and in the said case of Charanjeet Singh Khanuja, it was held that no Service Tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Ld. Authorized Representative for the Department has supported the impugned order. 5. I find force in the submissions of the Ld. Advocate for the appellant and therefore hold that the proceedings should have been concluded before issuance of the show cause notice. I therefore set aside the penalties imposed and do not interfere with the Service Tax as confirmed in the Adjudication Order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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