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2016 (12) TMI 1062 - CESTAT NEW DELHI

2016 (12) TMI 1062 - CESTAT NEW DELHI - TMI - Providing multi level marketing (MLM) services to the principle - whether ‘Business Auxiliary Services’ or not? - Time limitation - Held that: - We find 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 Charanjeet Singh Khanuja Vs. CST Indore [2015 (6) TMI 585 - CESTAT NEW DELHI]. However, in the same very decision, the Tribunal has observed that .....

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t may be set aside, in as much as there was no suppression on her part with an intention to evade demand of service tax. - In view of the above we set aside the orders and allow the appeal of Shri Sunil Wadhwa on limitation. In respect of the appeal of Mrs. Neela Wadhwa, we remand the matter to the lower authorities for re-quantification of the demand falling within the limitation period after examining the applicability of the small scale industry notification number 08/2008. - As regar .....

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B) - Order No.55104/2016-CU(DB) - Dated:- 4-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Gajendra Maheshwari & Ms. Shikha Bhardwaj, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent Per Archana Wadhwa: After hearing both the sides, duly represented by Shri Gajendra Maheshwari & Ms. Shikha Bhardwaj, Advocate for the Applicants and Shri Ranjan Khanna, DR for the Respondent, we find that the demand of duty stands confir .....

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ereafter it was Mrs. Neela Whadhwa, who started providing the said services. The demand is hit by the bar of limitation and only a part of the same would fall within the limitation i.e. during the period when Mrs. Neela Wadhwa was undertaking the said activities. It is the contention of the Ld. Advocate that the said Mrs. Neela Wadhwa would be entitled to small scale industry exemption notification benefit provided in terms of 08/2008. 4. We find that the issue of multi level marketing falling u .....

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