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2019 (9) TMI 1357 - AT - Service TaxBusiness Auxiliary Service - commission received from the bank - whether the appellant was required to pay service tax on net amount of services received by them or on the gross value of the service tax received by them? - CBEC Circular No. 87/05/2006-ST dated 06.011.2006 - extended period of limitation - HELD THAT:- On going through the circular, it is found that on 06.11.2006, revenue has explained that the appellant was required to pay service tax on gross amount, and thereafter, on 16.11.2006, the show cause notice was issued whereas the appellant was filing their ST-3 Returns regularly and paying service tax thereon, in that circumstances, the extended period of limitation is not invokable. As the same view was taken by the Tribunal in the case of South City Motors Ltd [2011 (11) TMI 408 - CESTAT, NEW DELHI], therefore, the show cause notice issued by the appellant is barred by limitation, hence, impugned demands are not sustainable as appeal succeeds on limitation. Appeal allowed - decided in favor of appellant.
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