2017 (9) TMI 1193

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....he Respondent: Mr.Sanjay Jain, D.R. ORDER The appeal is against order dated 30.08.2013 of Commissioner (Appeals), Delhi-1. The appellants are engaged as direct selling agent of financial Companies and in the present proceedings were put to Service Tax liability of Rs. 10,27,464/- under the category of 'business auxiliary service'. The original authority apart from confirming the above Service Ta....

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....cern, closed down the business, sometime in February, 2009 and there is no question of any tax liability thereafter. Even otherwise a show cause notice, which covered the period 2008-09 to 2010-11 was based on certain TDS records of income tax with no other basis. Further, the confirmation of Service Tax was extended upto 20.12.2013, which is beyond the scope of show cause notice. The ld. Counsel ....

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....aim that they have provided the details and cooperated with the Department in the proceedings. Regarding application of Section 72, we note that the basis of arriving at the taxable value should be clearly recorded. In the present case the claim of the appellant is that they ceased operation in February, 2009 itself. This aspect also requires verification. Since the appellant is a proprietary conc....