2017 (5) TMI 1141

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....R 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 subject matter of present dispute. The service t....

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.... 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 Multi Level Marketing whether liable to levy of serv....