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TMI Blog2019 (6) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has taken a view that demand for extended period will not be sustainable in case of Charanjeet Singh Khanuja [ 2015 (6) TMI 585 - CESTAT NEW DELHI ] wherein on the limitation it was held that When there is scope for doubt in the mind of an assessee on a particular issue, the longer limitation period, under proviso to Section 11 A(1) cannot be invoked - in the present case also the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellant at the outset submits that apart from the merit the demand is hit by limitation as for the demand for the period October 2003 to 2007-08 SCN issued by invoking the extended period on 06.04.2009, therefore, the majority of period is time bar. As regard, the demand pertaining to within time, he submits that the amount of commission received is 1,209/- which is well within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod will not be sustainable in case of Charanjeet Singh Khanuja (supra) wherein on the limitation the following order was passed. 16. Another plea raised in these appeals is regarding limitation. It is the contention of the assessees that there was absolutely no suppression or mis-statement of facts or deliberate contravention of the provisions of the Finance Act, 1994 or of the Rules made there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade payment of service tax. We also take notice of the fact that in respect of appeals filed by the Revenue, the Commissioner (Appeals) after analyzing the activities of the assessees had taken the view that the same is not covered by the definition of Business Auxiliary Service under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994. When on the issue involved in this group o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be demanded only for normal limitation period of one year from the relevant date. 5. In view of the above judgment in respect of the same set of facts in the present case also the demand for the extended period is not sustainable. As regard, the demand for the period 2007-08 which is within the limitation, we find that the total commission received is 1,209/- whereas the exemption is availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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