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2018 (4) TMI 962 - AT - Service TaxTime Limitation - Business Auxiliary Service - whether the activity of multilevel marketing should fall under the taxable category of Business Auxiliary Service? - Held that: - the issue as to whether, the activity of multilevel marketing should fall under the taxable category of Business Auxiliary Service was highly contentious and the issue was finally resolved - Since the issue relates to interpretation of the taxability of service, the extended period of limitation cannot be invoked for confirmation of the service tax demand. In this case, since the show cause notice was issued beyond the normal period of limitation, the same is barred by limitation of time - demand do not sustain - appeal allowed.
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