TMI Blog2017 (5) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... anjeet 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 concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the activity of providing Multi Level Marketing by the appellant to its principal M/s. M/s Forever Living Products India Pvt. Ltd is the subject matter of present dispute. The service tax Department has confirmed the demand under the head Business Auxiliary Services for the services provided by the appellant for the period April 2004 to March 2009. 3. The ld. Advocate, appearing for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. We find that the activity of Multi Level Marketing whether liable to levy of service tax was contentious issue, which was resolved by the Tribunal in the case of Charanjeet Singh Khanuja (supra), holding that such activity should fall under the Business Auxiliary Service. 7. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audulent activities concerning suppression fraud etc, we are of the view that the penalty imposed under Section 78 ibid can be set aside invoking Section 80 in the interest of justice. 9. Therefore, after setting aside the impugned order we remand the matter back to the original authority for quantification of service tax liability payable by the appellant within the normal period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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