https://www.taxtmi.com/caselaws?id=336417 The Tribunal confirmed the demand of duty against the appellant for providing multi level marketing services falling under 'Business Auxiliary Services' subject to service tax for the period April 2004 to March 2009. The issue of limitation was raised concerning the demand issued in October 2009 for the period from April 2004 to March 2009, with different individuals involved. The small scale industry exemption notification benefit was claimed, leading to the setting aside of orders and allowing appeals based on limitation and re-quantification of demand. Penalties under section 78 for fraud were imposed but later set aside for one appellant. Both appeals were disposed of accordingly. en-us Fri, 04 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336417 The Tribunal confirmed the demand of duty against the appellant for providing multi level marketing services falling under 'Business Auxiliary Services' subject to service tax for the period April 2004 to March 2009. The issue of limitation was raised concerning the demand issued in October 2009 for the period from April 2004 to March 2009, with different individuals involved. The small scale industry exemption notification benefit was claimed, leading to the setting aside of orders and allowing appeals based on limitation and re-quantification of demand. Penalties under section 78 for fraud were imposed but later set aside for one appellant. Both appeals were disposed of accordingly. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336417