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    <title>2016 (10) TMI 1295 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside time-barred demands in a case concerning the taxability of multi level marketing under Business Auxiliary Services. Penalties imposed on the appellants were also overturned due to a bonafide belief in the industry. The matter was remanded to quantify demands within the limitation period, following the precedent that multi level marketing falls under Business Auxiliary Services. All appeals were disposed of accordingly, with orders pronounced in open court.</description>
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      <description>The Tribunal set aside time-barred demands in a case concerning the taxability of multi level marketing under Business Auxiliary Services. Penalties imposed on the appellants were also overturned due to a bonafide belief in the industry. The matter was remanded to quantify demands within the limitation period, following the precedent that multi level marketing falls under Business Auxiliary Services. All appeals were disposed of accordingly, with orders pronounced in open court.</description>
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