https://www.taxtmi.com/caselaws?id=378759 The Tribunal held that the service tax demand against the appellant for Business Auxiliary Services related to multi-level marketing activities was barred by limitation, except for a specific period. The invocation of the longer period of limitation was deemed unjustified as there was no malafide intent on the part of the appellant. The penalty was set aside, and the case was remanded for quantification within the permissible period. en-us Fri, 29 Mar 2019 00:00:00 +0530 Mon, 22 Apr 2019 07:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378759 The Tribunal held that the service tax demand against the appellant for Business Auxiliary Services related to multi-level marketing activities was barred by limitation, except for a specific period. The invocation of the longer period of limitation was deemed unjustified as there was no malafide intent on the part of the appellant. The penalty was set aside, and the case was remanded for quantification within the permissible period. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378759