https://www.taxtmi.com/caselaws?id=338454 Commission from multiple or chain marketing was treated as consideration for Business Auxiliary Service and was taxable on merits. The extended limitation period was not available because the dispute was debatable and there was no wilful suppression or intent to evade, so the demand was confined to the normal period. Profit from mere purchase and sale of goods as trading activity was held outside Business Auxiliary Service, and no service tax was payable on that component. Penalties were also set aside because the matter involved bona fide interpretative doubt and the requisite culpable element was absent. en-us Mon, 23 Jan 2017 00:00:00 +0530 Sat, 18 Feb 2017 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338454 Commission from multiple or chain marketing was treated as consideration for Business Auxiliary Service and was taxable on merits. The extended limitation period was not available because the dispute was debatable and there was no wilful suppression or intent to evade, so the demand was confined to the normal period. Profit from mere purchase and sale of goods as trading activity was held outside Business Auxiliary Service, and no service tax was payable on that component. Penalties were also set aside because the matter involved bona fide interpretative doubt and the requisite culpable element was absent. Case-Laws Service Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338454