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TMI Blog2019 (5) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... On merits we are constrained to hold against the assessee, but however, since no evidences are brought out on record to justify the allegation of suppression, the Revenue could not have invoked the extended period of limitation. Hence, the appeals of the assessee are allowed for the larger period, but however the same will not apply for the normal period of limitation`- penalties also set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id commission every month by M/s. Amway; that such commission payments received were made after deducting the tax at source and that the appellants were covered by the service under Business Auxiliary Service for which the appellants had not obtained registration. 2. The Orders-in-Original came to be passed thereafter vide Orders-in-Original dated 20.05.2011 and 08.09.2011 after c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have considered the rival contentions, perused the documents placed on record and have also gone through the Order relied upon during the course of hearing. 5.1 Ld. Advocate submitted that on merits, the issue is decided by the Principal Bench of the Tribunal at Delhi in the case of Charanjeet Singh Kanuja Vs. C.S.T. 2015-TIOL-1205-CESTAT-DEL, but however submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned Orders since on merits, the ratio of Charanjeet Singh Kanuja (supra) is squarely applicable. However, she was unable to distinguish the ratio of the above case as far as the findings on limitation/invocation of larger period in the very same case are concerned. 7. After going through the above Order as also the Order of this Bench in the case of P.K. Kutty (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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