https://www.taxtmi.com/caselaws?id=358851 The appellant providing multilevel marketing services was initially subjected to a Service Tax demand for a specific period, which was later modified by an impugned order. The Tribunal held that the extended period of limitation cannot be invoked for services provided before a certain date, leading to the unsustainable confirmation of the Service Tax demand. Additionally, the proceedings were deemed time-barred for a period before a specified date, resulting in the setting aside of the impugned order. The Tribunal also clarified that multilevel marketing activities do not fall under the taxable category of Business Auxiliary Service, ultimately allowing the appeal in part regarding the service tax amount. en-us Fri, 12 Jan 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358851 The appellant providing multilevel marketing services was initially subjected to a Service Tax demand for a specific period, which was later modified by an impugned order. The Tribunal held that the extended period of limitation cannot be invoked for services provided before a certain date, leading to the unsustainable confirmation of the Service Tax demand. Additionally, the proceedings were deemed time-barred for a period before a specified date, resulting in the setting aside of the impugned order. The Tribunal also clarified that multilevel marketing activities do not fall under the taxable category of Business Auxiliary Service, ultimately allowing the appeal in part regarding the service tax amount. Case-Laws Service Tax Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358851