TMI Blog2017 (5) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh Khanuja [2015 (6) TMI 585 - CESTAT NEW DELHI], holding that such activity should fall under the Business Auxiliary Service - there was ambiguity in interpretation of the statutory definition of Business Auxiliary Service, thus, the demand for extended period of limitation cannot be sustained - considering the fact that the appellant has not involved in the fraudulent activities concerning su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Per S K Mohanty : This appeal is directed against the impugned order dated 23.03.2012 passed by the Commissioner (Appeals), Service Tax, New Delhi. 2. In the present case, the authorities below have confirmed the service tax liability on the activity of providing multi level marketing by the appellant to its principal M/s. Forever Living Products India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th intent to evade payment of service tax, penalty under Section 78 of the Finance Act, 1994 cannot be imposed on the appellant. 4. He further submits that the service tax of ₹ 7,79,616/- already paid by the appellant for the Commission received from 01.05.2006 onwards, has neither been considered by the authorities below nor appropriated against the confirmed demand. However, he submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained. There is no sustainable ground for invoking fraud, misstatement etc., on the part of the appellant, for defrauding the government Revenue. However, since the Tribunal in the case of Charanjeet Singh Khanuja has specifically held that the service tax of Multi Level Marketing is payable under the taxable category of Business Auxiliary Service and the appellant is not contesting its liability, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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