https://www.taxtmi.com/caselaws?id=343403 The Tribunal held that Multi Level Marketing activities should be classified under Business Auxiliary Service for service tax purposes. Due to ambiguity in interpretation, the demand for an extended period was not upheld. As there was no intent to evade tax, the penalty under Section 78 was set aside. The matter was remanded for quantification within the normal limitation period. The Tribunal invoked Section 80 to waive the penalty, considering the lack of fraudulent intent. The appeal was disposed of accordingly on 31.03.2017. en-us Fri, 31 Mar 2017 00:00:00 +0530 Wed, 17 May 2017 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343403 The Tribunal held that Multi Level Marketing activities should be classified under Business Auxiliary Service for service tax purposes. Due to ambiguity in interpretation, the demand for an extended period was not upheld. As there was no intent to evade tax, the penalty under Section 78 was set aside. The matter was remanded for quantification within the normal limitation period. The Tribunal invoked Section 80 to waive the penalty, considering the lack of fraudulent intent. The appeal was disposed of accordingly on 31.03.2017. Case-Laws Service Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343403