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    <title>2018 (9) TMI 1448 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal confirmed the Service Tax and penalty imposition against the appellant for acting as a distribution agent for M/s. Amway India Enterprises under &#039;Business Auxiliary Services&#039;. The demand was upheld based on the commission received by the appellant. However, the longer period for raising demands and penalties was deemed inapplicable. The matter was remanded for re-quantification of the tax amount within the limitation period, with the penalty being set aside.</description>
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      <description>The Tribunal confirmed the Service Tax and penalty imposition against the appellant for acting as a distribution agent for M/s. Amway India Enterprises under &#039;Business Auxiliary Services&#039;. The demand was upheld based on the commission received by the appellant. However, the longer period for raising demands and penalties was deemed inapplicable. The matter was remanded for re-quantification of the tax amount within the limitation period, with the penalty being set aside.</description>
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