2018 (4) TMI 1674

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....Appellant(s) Shri Gyanendra Kumar Tripathi (AC) AR for Respondent(s) ORDER Per: Anil Choudhary The issue in these appeals relate to chargeability of service tax under the head Business Auxiliary Services for services rendered by the appellant to M/s Amway India Enterprises. In the impugned order the learned Commissioner (Appeals) following the earlier ruling of this Tribunal being Fina....

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....rvice Tax Service Tax payable 2012-13 (April to March, 2013) 12,76,337 2,76,337 @12.36% 34155 2. Accordingly the learned Commissioner (Appeals) have worked out the net service tax liability of Rs. 34,155/- and have been further pleased to confirm the demand of interest and also imposed penalty of Rs. 17,078/- under Section 76 of the Finance Act being 50% of the confirmed servi....

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....ll amount of Rs. 2,000/- approx. In these facts and circumstances I set aside the penalty under Section 76 of the Finance Act, 1994. 4. So far the issue of limitation is concerned under the facts and circumstances I hold that the extended period of limitation is not liable to Revenue in terms of the law laid down by this Tribunal in Final Order dated 30 June, 2015 of the Division Bench mentione....