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TMI Blog2017 (11) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - the Service Tax demands raised by the Department are not entirely barred by limitation of time. Some of the demand is within the normal period prescribed under Section 73 ibid. Since, the demands within the normal period has not been quantified by the authorities below, the matter should go back to the original authority for quantification of the Service Tax demand within the normal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi. 2. Brief facts of the case are that during the material time, the appellants were working as direct sales agent/ associates (DSI) of M/s. LIC Housing Finance Ltd. The Department conducted the enquiry under Section 14 of Central Excise Act, 1944 and concluded that the activities undertaken by the appellant fall under the taxable category of business auxiliary service. Since, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, if the tax is again demanded from the appellant, the same will amount to double taxation. He further, submits that this is a case of revenue neutrality, inasmuch as on claiming the tax element from the service recipient, the same would have been available as credit to such recipient. Further, he submits that the proceedings initiated in this case are barred by limitation of time inasmuch as, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax otherwise paid on the taxable services would be available as Cenvat Credit to the service recipient M/s. LIC Housing Finance Ltd. Thus, under these circumstances, the extended period of limitation provided under the proviso to Section 73 of the Finance Act, 1994 cannot be invoked for confirmation of the Service Tax demand. However, on perusal of the case records, I find that the Service Tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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