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2018 (1) TMI 1132 - AT - Service TaxBusiness Auxiliary Service - Multi-level Marketing services for the consumer goods belonging to M/s. Fashion Suitings Ltd. - extended period of limitation - penalty - Held that: - Since the issue was resolved by the Tribunal in 2015, it cannot be said that non-payment of tax by the appellant is attributable to fraud, suppression of facts etc. with intend to defraud the Government revenue. Thus, the show cause notice issued on 21.08.2008 for the period from 19.09.2004 to 10.08.2008 is partly barred by limitation of time. Penalty - Held that: - there were confusions with regard to payment of service tax on Multi Level Marketing services under the taxable category of “Business Auxiliary Service” - benefit of Section 80 ibid should be available to the appellant for non-imposition of penalties. The appeal is allowed by way of remand to the Original Authority for quantification of the service tax demand within the normal period of limitation.
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