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TMI Blog2020 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of MR. CHARANJEET SINGH KHANUJA AND OTHERS VERSUS CST, INDORE/LUCKNOW/JAIPUR/LUDHIANA AND OTHERS [ 2015 (6) TMI 585 - CESTAT NEW DELHI] and this decision has been followed in various cases, wherein the benefit of extended period of limitation is granted. Thus, in the cases in hand, the extended period is not invokable, consequently, no penalty is not imposable on the appellants - appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The working of the appellants is like that the M/s. FSPL is marketing the consumer goods through multi level marketing system. A customer comes to the showroom and makes certain purchases and the customer pays the price and is allowed certain discount. M/s.FSPL asked the appellants whether they would like to be a distributor for the company wherein the distributor is required to introduce two cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand service tax under the category of Business Auxiliary Service were confirmed along with interest and penalties were also imposed on all the appellants. Against these orders, the appellants are before us. 3. Ld. Counsel for the appellants submits that although the issue has been settled against them in the case of Surendra Singh Rathore vs. CCE, Jaipur-I-2014 (34) STR 147 (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them wherein the demand for extended period was also confirmed. 5. Heard Ld.AR and perused the records. 6. On perusal of the records, we find that in the case Surendra Singh Rathore (supra), the appellant has not argued the matter on the ground of limitation. Therefore, the Tribunal has not given the observations with regard to the extended period of limitation whereas in the case in hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that and in the cases in hand, the extended period is not invokable, consequently, no penalty is not imposable on the appellants. 11. The appellants are directed to deposit service tax for the period within the limitation period within 30 days along with interest after communication of this order. 12. The appeals are disposed of in the above manners (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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