https://www.taxtmi.com/caselaws?id=186667 The tribunal dismissed the appeal of the appellants, who sought exemption from making an additional deposit of the confirmed amount and challenged the duty demand with interest and penalties under Sections 77 & 78 of the Finance Act, 1994. The appellants, engaged in Business Auxiliary Service as a distributor/marketing agency, failed to pay service tax on received commissions. Despite claiming to sell their own goods, it was determined that their income stemmed from a multilevel marketing scheme, classifying them under Business Auxiliary Service. The tribunal found the appeal lacked merit, waived the pre-deposit requirement, and dismissed the appeal along with related applications. en-us Wed, 26 Nov 2014 00:00:00 +0530 Sat, 19 Nov 2016 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186667 The tribunal dismissed the appeal of the appellants, who sought exemption from making an additional deposit of the confirmed amount and challenged the duty demand with interest and penalties under Sections 77 & 78 of the Finance Act, 1994. The appellants, engaged in Business Auxiliary Service as a distributor/marketing agency, failed to pay service tax on received commissions. Despite claiming to sell their own goods, it was determined that their income stemmed from a multilevel marketing scheme, classifying them under Business Auxiliary Service. The tribunal found the appeal lacked merit, waived the pre-deposit requirement, and dismissed the appeal along with related applications. Case-Laws Service Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186667