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2018 (9) TMI 1146 - AT - Service TaxClassification of services - Business Auxiliary Service or not?- multi-level marketing service - Held that:- The issue of taxability of multi-level marketing service under BAS is no more res-integra and stands settled by this Tribunal in the case of Charanjeet Singh Khanuja vs. C.S.T. Indore/Lucknow/Jaipur/Ludhiana [2015 (6) TMI 585 - CESTAT NEW DELHI], where it was held that such services are classifiable as Business Auxiliary Service and liable to service tax. Extended period of limitation - Held that:- The extended period is not applicable in the present case. On the same basis, penalty is not imposable as well - demand of service tax for the normal period of limitation along with interest is upheld - penalty set aside. Appeal disposed off.
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