2019 (4) TMI 1562

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..... RAMJIT KAUR VERSUS C.S.T., DELHI [2018 (4) TMI 962 - CESTAT NEW DELHI], where it was held that Since the issue relates to interpretation of the taxability of service, the extended period of limitation cannot be invoked for confirmation of the service tax demand. Thus, the demand is barred by limitation, except a part of the period, for which the matter is being remanded to the lower authorities fo .....

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..... od for which the demand has been raised and confirmed is 1st April 2006 to 31 March, 2010 whereas the show cause notice stands issued on 08.09.2010 i.e. beyond the normal period of limitation. She submits that in the said decision of Charanjeet Singh Khanuja itself the Tribunal observed that the disputed issue was being agitated by all the assessees similarly situate, before various forums and as .....

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..... 4. We note that there is no dispute about the taxability on the activities undertaken by the assessee. However, the demands stand raised by invoking the longer period, Tribunal in the case of Paramjeet Kaur referred supra has dealt with the issue of limitation and as observed as under:- "5. The issue as to whether, the activity of multilevel marketing should fall under the taxable category of .....

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