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2019 (5) TMI 1348 - AT - Service TaxBusiness Auxiliary Services - appellants’ role as distributors for M/s. Amway India Enterprises P. Ltd. (M/s. Amway) whereby the appellant promoted the products of M/s. Amway - suppression of facts or not - extended period of limitation - HELD THAT:- On merits we are constrained to hold against the assessee, but however, since no evidences are brought out on record to justify the allegation of suppression, the Revenue could not have invoked the extended period of limitation. Hence, the appeals of the assessee are allowed for the larger period, but however the same will not apply for the normal period of limitation`- penalties also set aside. Appeal allowed in part.
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