TMI Blog2018 (4) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... contentious and the issue was finally resolved - 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. In this case, since the show cause notice was issued beyond the normal period of limitation, the same is barred by limitation of time - demand do not sustain - appeal allowed. - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicated vide order dated 08.03. 2011, wherein Service Tax demand of ₹ 6,70,958/ - was confirmed against the appellant and ₹ 1,84,485/ - was dropped by the adjudicating authority. The adjudication order has held that the services provided by the appellant during the period 09.07.2004 to 17.04.2006 should not be subjected to levy of Service Tax under business auxiliary service, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved with the impugned order, the appellant has filed this appeals before the Tribunal. 2. The ld. Advocate appearing for the appellant submits that the appellant is not contesting the merits of the case and he submits that the issue arising out of the present dispute is covered by the decision of this Tribunal in the case of Charanjeet Singh Khanuja vs. C.S.T., Indore/Lucknow/ Jaipur/Ludhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of multilevel marketing should fall under the taxable category of Business Auxiliary Service was highly contentious and the issue was finally resolved by this Tribunal in the case of Charanjeet Singh Khanuja (supra) . Since the issue relates to interpretation of the taxability of service, we are of the view that the extended period of limitation cannot be invoked for confirmation of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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