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2015 (12) TMI 1449 - CESTAT MUMBAI

2015 (12) TMI 1449 - CESTAT MUMBAI - TMI - Business Auxiliary Service - Invocation of extended period of limitation - commission received by the respondent from BSNL for the sale of SIM cards - Held that:- in the case of Prakash R. Jaiswal (2015 (12) TMI 680 - CESTAT MUMBAI), it was held that, invocation of extended period in this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period .....

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eal No. ST/67/11 - Dated:- 20-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri A B Kulgod, Asst Commissioner (AR) For the Respondent : None ORDER Per M V Ravindran This appeal is filed by the Revenue against the Order-in-Appeal No. SR/400/NGP / 2010 dated 02.11.2010 which has set aside the demand confirmed by the adjudicating authority. 2. None appeared on behalf of the respondent-assessee. Since the issue involved lies in a narrow compass, we take up the ap .....

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at such activity would fall under "Business Auxiliary Service" and confirmed the demand but the first appellate authority set aside the demands. 4. Learned D.R. was correct in bringing to our notice that identical issue has been decided by this Bench in the case of CCE v. Prakash R. Jaiswal vice versa in Appeals No. ST/278 and 284/2010 vide final order No. A/1831-1832/15/STB dated 04.06.2015. We find that in the case of Prakash R. Jaiswal (supra) on the issue of service tax liability o .....

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