2018 (4) TMI 962

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....NTY This appeal is directed against the impugned order dated 11.12.2012, passed by the Commissioner of Customs (Appeals), New Delhi. The appellant provides multilevel marketing service, which is categorized as a taxable service under the head Business Auxiliary Service, defined under Section 65(10 5) (zzb) of the Finance Act, 1994. For non - payment of Service Tax during the period November 2004....

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....avour of Revenue, holding that the appellant herein is liable to pay service tax for the services provided prior to 18.04 .2006. Accordingly, the impugned order has modified the adjudication order, to the extent that the amount of Rs. 6,70,958/-, wherever appears in the said order should be reads as Rs. 8,55,443/-. Subsequently, the corrigendum was issued by the Commissioner (Appeals), vide commun....

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....s that since the show cause notice dated 22.04.2010 was issued, seeking confirmation of the Service Tax demand for the period prior to 18.04.2006, the same was barred by limitation of time, in view of the decision of this Tribunal in the case of Charanjeet Singh Khanuja (supra). 3. On the other hand, the Id. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. ....