2017 (5) TMI 1141

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....or the Appellant Mr. J.P. Singh, DR for the Respondent ORDER Per S.K. Mohanty: This appeal is directed against the impugned order dated 09.08.2012 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Non-payment of service tax on the activity of providing Multi Level Marketing by the appellant to its principal M/s. M/s Forever Living Products India Pvt. Ltd is the sub....

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....said decision. He also submits that since there is no fraud, collusion or suppression of fact with intent to evade payment of service tax, penalty under Section 78 cannot be imposed on the appellant. 4. On the other hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. We find that the activity of....

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....rvice and the appellant concedes its liability, the service tax attributable to the services provided by the appellant should be confined to the normal period of limitation. 8. Further, considering the fact that the appellant has not involved in the fraudulent activities concerning suppression fraud etc, we are of the view that the penalty imposed under Section 78 ibid can be set aside invoking....