https://www.taxtmi.com/caselaws?id=275181 Multi level marketing was held classifiable under Business Auxiliary Service and liable to service tax, following earlier Tribunal authority, so the tax demand was sustained. Penalty was set aside because the levy position had been genuinely debatable, departmental views were conflicting, and no suppression or mala fide intent could be attributed. The claim for small scale exemption under Notification No. 6/2005 was raised for the first time and required factual verification, so the exemption issue was remanded to the adjudicating authority for examination of eligibility and fresh quantification if needed. en-us Wed, 23 Aug 2017 00:00:00 +0530 Fri, 21 Sep 2018 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275181 Multi level marketing was held classifiable under Business Auxiliary Service and liable to service tax, following earlier Tribunal authority, so the tax demand was sustained. Penalty was set aside because the levy position had been genuinely debatable, departmental views were conflicting, and no suppression or mala fide intent could be attributed. The claim for small scale exemption under Notification No. 6/2005 was raised for the first time and required factual verification, so the exemption issue was remanded to the adjudicating authority for examination of eligibility and fresh quantification if needed. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275181