https://www.taxtmi.com/caselaws?id=339018 Commission earned by a multi-level marketing distributor was held taxable as Business Auxiliary Service only to the extent attributable to the distributor's own sales group and promotional activity, while the demand required fresh quantification for the normal limitation period and verification of the small scale industry notification. The extended limitation period was rejected because the tax position was debatable and the assessee acted under a bona fide belief, so suppression with intent to evade was not established. For the same reason, penalty under section 78 was unsustainable and was set aside. en-us Tue, 10 Jan 2017 00:00:00 +0530 Fri, 17 Feb 2017 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339018 Commission earned by a multi-level marketing distributor was held taxable as Business Auxiliary Service only to the extent attributable to the distributor's own sales group and promotional activity, while the demand required fresh quantification for the normal limitation period and verification of the small scale industry notification. The extended limitation period was rejected because the tax position was debatable and the assessee acted under a bona fide belief, so suppression with intent to evade was not established. For the same reason, penalty under section 78 was unsustainable and was set aside. Case-Laws Service Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339018