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2016 (10) TMI 1295 - AT - Service TaxBusiness Auxiliary Services - providing multi level marketing to their principle they have provided services - time limitation - HELD THAT:- The issue of multi level marketing falling under the category of Business Auxiliary Services stands finally concluded by the Tribunal in the case of MR. CHARANJEET SINGH KHANUJA AND OTHERS VERSUS CST, INDORE/LUCKNOW/JAIPUR/LUDHIANA AND OTHERS [2015 (6) TMI 585 - CESTAT NEW DELHI]. However, it is seen that in the same very decision, the Tribunal has observed that since there was bonafide belief in the industry itself and in as much as two views stands held by the department itself regarding taxability of activity, longer period of limitation would not be available to the Revenue. We further note that in some of the cases, demands are wholly barred by limitation, whereas in some the same are partly barred. Further, in some cases, the entire demand is within limitation period. Penalty - HELD THAT:- As there was bonafide belief in the industry itself, imposition of penalty would not be justified - penalty set aside. Matter remanded to the original adjudicating authority to quantify the demands falling within the limitation period - appeal allowed by way of remand.
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