2016 (12) TMI 1062

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....cants Shri Ranjan Khanna, DR for the Respondent Per Archana Wadhwa: After hearing both the sides, duly represented by Shri Gajendra Maheshwari & Ms. Shikha Bhardwaj, Advocate for the Applicants and Shri Ranjan Khanna, DR for the Respondent, we find that the demand of duty stands confirmed against the appellant for the period April 2004 to March 2009 on the ground that by providing multi level m....

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....it provided in terms of 08/2008. 4. We find that the issue of multi level marketing falling under the category of 'Business Auxiliary Services' stands finally concluded by the Tribunal in the case of Charanjeet Singh Khanuja Vs. CST Indore 2016 (41) STR 213 (Tri-Del). However, in the same very decision, the Tribunal has observed that since there was bonafide belief in the industry itself and in a....