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2019 (1) TMI 1305 - AT - Service TaxBusiness Auxiliary Service - distribution of the products of M/s. Conybio Healthcare (India) Pvt. Ltd. by the appellant under the Direct Selling Concept commonly known as “Multi-level Marketing” - time limitation - Held that:- The appeal does not survive on merits since the Delhi Bench has considered the identical issue and ruled in favour of Revenue - But however, on limitation we are allowing the assessee’s appeal on the consideration that the issue in dispute was mired in litigation and was put to rest only by the Tribunal decision in Charanjeet Singh Khanuja [2015 (6) TMI 585 - CESTAT NEW DELHI] on 09.06.2005 in a batch of 38 appeals. While confirming that the activity involved would fall within the scope of BAS, the Tribunal however set aside the longer period of limitation. The extended period cannot be invoked here also. Hence, the proceedings and consequential demand get hit by limitations - Impugned order cannot then survive - appeal allowed on the grounds of limitation.
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