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TMI Blog2018 (4) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... he law laid down by this Tribunal in SHRI KRISHNA KUMAR KAUSHIK VERSUS C.C.E. &S. T., LUCKNOW [2015 (11) TMI 468 - CESTAT NEW DELHI] where appeals can be remanded to the original adjudicating authority for deciding the matter in accordance with the judgement in the case of Mr. Charanjeet Singh Khanuja & Others Vs. CST, Indore & Others [2015 (6) TMI 585 - CESTAT NEW DELHI]. The Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52280/2015 CU(DB) dated 30 June, 2015, have held that:- No service tax is chargeable on the profit earned by the distributors from the sale of the goods in retail which had been purchased by them from Amway and on the commission earned by them every month on purchase of certain goods from Amway and, Service tax would be chargeable on the commission received by a distributor from Amway on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirm the demand of interest and also imposed penalty of ₹ 17,078/- under Section 76 of the Finance Act being 50% of the confirmed service tax. 3. The learned counsel for the appellant states that two separate show cause notices were issued. The first one being dated 28 January, 2014, and the second was dated 07 October, 2014 for the period July, 2012 to September, 2012, and October, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod 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 mentioned hereinabove. 5. Accordingly, I direct the Adjudicating Authority to rework of the demand for the normal period and to allow credit of the taxes already paid, the proof of which led by the appellant before him. The balance tax if any shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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