TaxTMI 
TaxTMI 
2017 (5) TMI 820
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....ER Per S K Mohanty : This appeal is directed against the impugned order dated 23.03.2012 passed by the Commissioner (Appeals), Service Tax, New Delhi. 2. In the present case, the authorities below have confirmed the service tax liability on the activity of providing multi level marketing by the appellant to its principal M/s. Forever Living Products India Ltd. The demand was under taxable categ....
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....e tax, penalty under Section 78 of the Finance Act, 1994 cannot be imposed on the appellant. 4. He further submits that the service tax of Rs. 7,79,616/- already paid by the appellant for the Commission received from 01.05.2006 onwards, has neither been considered by the authorities below nor appropriated against the confirmed demand. However, he submits that the appellant is not contesting the l....
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.... fraud, misstatement etc., on the part of the appellant, for defrauding the government Revenue. However, since the Tribunal in the case of Charanjeet Singh Khanuja has specifically held that the service tax of Multi Level Marketing is payable under the taxable category of Business Auxiliary Service and the appellant is not contesting its liability, the service tax attributable to the services prov....