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2018 (10) TMI 397 - AT - Service TaxBusiness Auxiliary Services - activity of working as distributor/marketing agent of M/s Amway India Enterprises Pvt. Ltd. - commission received in lieu of providing the said services - non-payment of service tax - It appear to Revenue that the appellant is liable to pay service tax on the commission received to the tune of ₹ 67,52,975/- for the extended period 2003-2004 to 2007-2008. Held that:- The issue is no longer res-integra and this Tribunal have in its judgment in the case of Charanjeet Singh Khanuja vs. CST, Indore/Lucknow/Jaipur/Ludhiana [2015 (6) TMI 585 - CESTAT NEW DELHI], where it was held that service tax would be chargeable on the commission received by a Distributor from Amway on the products purchased by his sales group - regarding extended period it was held in the case 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. Matter remanded back to the Adjudicating Authority to decide the show cause notice denovo after hearing the appellant, pursuing any reply filed or to be filed alongwith evidences, if any, and pass the reasoned order in accordance with law - appeal allowed by way of remand.
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