TMI Blog2022 (9) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before issuance of the Show Cause Notice. The penalties are set aside - the Service Tax as confirmed in the Adjudication order not interfered with - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.77624 of 2018 - FINAL ORDER NO. 75462/2022 - Dated:- 12-8-2022 - HON BLE SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Ms.Vipra Gang, Advocate for the Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed period of limitation demanding Service Tax of Rs.5,15,277/- for the period 2006- 07 to 2010-11 under the category of Business Auxiliary Service alleging that the amount has been received by the Appellant as commission from Amway and Britt. Vide Order-in-Original demand of Rs.1,98,645/- was confirmed and appropriated from the amount of Rs.5,74,753/- already paid by the assessee. Amount of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the relevant period, there were different views on whether commission received by an individual from Amway or Britt or any such network marketing company was liable to Service Tax or not and therefore the extended period of limitation is not applicable in the present case. The Ld.Advocate has contended that the commission received by the Appellant is in two parts. One part is related to the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been paid along with interest before issuance of Show Cause Notice and therefore the proceedings should have been concluded whereas the Ld.Authorized Representative for the Department has supported the impugned order. 5. I find 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 Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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