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2017 (7) TMI 947 - AT - Service TaxBusiness Auxiliary Services - activity of providing Multi Level Marketing by the appellant to its principal - penalty - Held that: - there was ambiguity in interpretation of the statutory definition of Business Auxiliary Service, we are of the view that the demand for extended period of limitation cannot be sustained. There is no sustainable ground for invoking fraud, misstatement etc., on the part of the appellant for defrauding the Government Revenue - considering the fact that the appellant has not involved in the fraudulent activities concerning suppression fraud etc, we are of the view that the penalty imposed under Section 77 & 78 ibid can be set aside by invoking Section 80 in the interest of justice. We remand the matter back to the original authority for quantification of service tax liability payable by the appellant within the normal period of limitation - appeal allowed by way of remand.
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