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2022 (8) TMI 875 - AT - Service TaxLevy of penalty - Business Auxiliary Service - amount has been received by the Appellant as commission from Amway and Britt - period 2006-07 to 2010-11 - HELD THAT:- There are force in the submissions of the Ld.Advocate for the Appellant and therefore hold that the proceedings should have been concluded before issuance of the Show Cause Notice - the Service Tax as confirmed in the Adjudication order is upheld - penalties set aside - appeal allowed - decided in favor of appellant.
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