https://www.taxtmi.com/caselaws?id=791441 Service tax demand on multilevel marketing activity under Business Auxiliary Service was found unsustainable where the Revenue relied only on Form 26AS and income-tax data without independent corroboration of a taxable service. The Tribunal treated the activity as sale-linked business activity and held that tax liability could not be confirmed merely from third-party figures. The extended period of limitation was also held unavailable because the material did not establish suppression of facts or wilful intent to evade tax. The demand was therefore set aside on merits and limitation. en-us Mon, 11 May 2026 00:00:00 +0530 Mon, 11 May 2026 13:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791441 Service tax demand on multilevel marketing activity under Business Auxiliary Service was found unsustainable where the Revenue relied only on Form 26AS and income-tax data without independent corroboration of a taxable service. The Tribunal treated the activity as sale-linked business activity and held that tax liability could not be confirmed merely from third-party figures. The extended period of limitation was also held unavailable because the material did not establish suppression of facts or wilful intent to evade tax. The demand was therefore set aside on merits and limitation. Case-Laws Service Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791441