https://www.taxtmi.com/caselaws?id=367410 The Tribunal confirmed the appellant's liability for service tax on multi-level marketing services under Business Auxiliary Service. The Tribunal held that such services are classifiable as BAS and subject to service tax. Regarding the application of the extended period and penalty imposition, the Tribunal ruled in favor of the appellant, citing that the extended period was not applicable due to unclear laws and multiple pending matters. Consequently, the demand for service tax with interest was upheld, but the penalty under Section 78 was set aside. The appeal was disposed of accordingly. en-us Mon, 27 Aug 2018 00:00:00 +0530 Thu, 20 Sep 2018 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367410 The Tribunal confirmed the appellant's liability for service tax on multi-level marketing services under Business Auxiliary Service. The Tribunal held that such services are classifiable as BAS and subject to service tax. Regarding the application of the extended period and penalty imposition, the Tribunal ruled in favor of the appellant, citing that the extended period was not applicable due to unclear laws and multiple pending matters. Consequently, the demand for service tax with interest was upheld, but the penalty under Section 78 was set aside. The appeal was disposed of accordingly. Case-Laws Service Tax Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367410