TMI Blog2018 (9) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... dhiana [2015 (6) TMI 585 - CESTAT NEW DELHI], where it was held that such services are classifiable as Business Auxiliary Service and liable to service tax. Extended period of limitation - Held that:- The extended period is not applicable in the present case. On the same basis, penalty is not imposable as well - demand of service tax for the normal period of limitation along with interest is up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of service, but they are only on the points of application of extended period and imposition of penalty by the Adjudicating Authority and Commissioner (Appeals). In his support, he relied upon in the case of Shri Gagandeep Singh vs. CCE, Delhi-III vide final Order No. 61671-61672/2017 dated 23.08.2017. 3. Ld. AR opposes the contention claiming that there was a suppression of facts by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to service tax. 4. I find that the issue of application of extended period and imposition of penalty in a similar case was considered by the Division Bench of this Tribunal in the case of Shri Gagandeep Singh (supra) wherein this Tribunal held as under:- 5. We find that in the case of Charanjeet Singh Khanuja (supra) it was observed that the disputed issue was not free from doubt. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of the decision of this Tribunal in the case Gagandeep Singh (supra), extended period is not applicable in the present case. On the same basis, penalty is not imposable as well. 5. In view of above (i) The demand of service tax for the normal period of limitation along with interest is upheld. (ii) The penalty under Section 78 is set aside. 6. The appeal is disposed off as ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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