https://www.taxtmi.com/caselaws?id=343082 The Tribunal ruled in favor of the appellant, setting aside the penalty under Section 78 of the Finance Act, 1994 for service tax liability on multi level marketing activities. The ambiguity surrounding the levy of service tax on such activities and the lack of intent to evade payment led to the decision to limit the demand to the normal period of limitation. The Tribunal emphasized the consideration of the already paid service tax amount and remanded the case for quantification of the liability within the normal period. en-us Thu, 05 Jan 2017 00:00:00 +0530 Thu, 18 May 2017 07:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343082 The Tribunal ruled in favor of the appellant, setting aside the penalty under Section 78 of the Finance Act, 1994 for service tax liability on multi level marketing activities. The ambiguity surrounding the levy of service tax on such activities and the lack of intent to evade payment led to the decision to limit the demand to the normal period of limitation. The Tribunal emphasized the consideration of the already paid service tax amount and remanded the case for quantification of the liability within the normal period. Case-Laws Service Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343082