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2018 (4) TMI 1674 - CESTAT ALLAHABADBusiness Auxiliary Service - Receipt of commission - small service provider exemption upto ₹ 10 lakhs - brand name belongs to another person - time limitation - Held that:- The extended period of limitation is not liable to Revenue in terms of the law laid down by this Tribunal in SHRI KRISHNA KUMAR KAUSHIK VERSUS C.C.E. &S. T., LUCKNOW [2015 (11) TMI 468 - CESTAT NEW DELHI] where appeals can be remanded to the original adjudicating authority for deciding the matter in accordance with the judgement in the case of Mr. Charanjeet Singh Khanuja & Others Vs. CST, Indore & Others [2015 (6) TMI 585 - CESTAT NEW DELHI]. The Adjudicating Authority is directed to rework of the demand for the normal period and to allow credit of the taxes already paid, the proof of which led by the appellant before him - appeal allowed by way of remand.
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