2019 (4) TMI 1203

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....ka Goel, Advocate for the Appellant Shri G.R. Singh, Authorised Representative for the Respondent ORDER ARCHANA WADHWA The Service tax in the present appeal stands confirmed against the appellant under the category of Business Auxiliary Services on the ground that multi-level marketing activities being provided by them are covered under the said category. 2. Ld. Advocate fairly agre....

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....od of limitation cannot be invoked. She also relied upon the Tribunal's decision in the case of Paramjit Kaur vs. C.S.T., Delhi reported in 2018 (4) TMI 962 - CESTAT NEW DELHI on this issue. 3. Ld. AR appearing for the Revenue submits that the appellant was not disclosing the fact of the said activities being undertaken by them and as such the longer period stands rightly invoked. He relies upo....

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.... the taxability of service, we are of the view that the extended period of limitation cannot be invoked for confirmation of the service tax demand. In this case, since the show cause notice was issued beyond the normal period of limitation, the same is barred by limitation of time. Accordingly, the Service Tax demand of Rs. 1,01,983/- confirmed in the impugned order against the appellant cannot be....