Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1562 - AT - Service TaxBusiness Auxiliary services - multi-level marketing activities - extended period of limitation - HELD THAT:- The issue is decided in the case of PARAMJIT KAUR VERSUS C.S.T., DELHI [2018 (4) TMI 962 - CESTAT NEW DELHI], where it was held that Since the issue relates to interpretation of the taxability of service, the extended period of limitation cannot be invoked for confirmation of the service tax demand. Thus, the demand is barred by limitation, except a part of the period, for which the matter is being remanded to the lower authorities for quantification of the demand falling within the limitation period - penalty set aside - appeal disposed off.
|