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2017 (2) TMI 154 - AT - Service TaxLevy of tax - commission received from the multiple/chain marketing of products - time limitation - Held that: - the service tax liability for the amount as commission/consideration by appellant by operating multiple/chain marketing system is clearly taxable under Business Auxiliary Service as held by the Tribunal in the case of Charanjeet Singh Khanuja [2015 (6) TMI 585 - CESTAT NEW DELHI] - demand of tax confirmed. Time limitation - the SCN is issued on 18.08.2009 demanding service tax for the period May 2006 to October 2008 - Held that: - extended period cannot be invoked for the demand of service tax liability on the amount received as commission from multiple/chain marketing system - the service tax liability within the period of limitation from the date of issuance of SCN is liable to be paid along with interest. Levy of tax - amount of profit in trading activity - Held that: - being trading activity during the relevant period was not taxable under the Business Auxiliary Service as the appellant was undertaking the purchase and sale of goods of M/s. Amway - no levy of tax. Imposition of penalties - Held that: - the appellant had justified the case for non-discharging of tax liability. Accordingly, the penalties imposed on the appellant are set aside. Appeal disposed off - decided partly in favor of assessee.
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