2017 (7) TMI 947

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.... Respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 19.08.2013 passed by the Commissioner of Central Excise, Gurgoan. 2. Non-payment of service tax on the activity of providing Multi Level Marketing by the appellant to its principal M/s Forever Living Products India Pvt. Ltd is the subject matter of present dispute. The service tax Department ha....

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....sion or suppression of fact with intent to evade payment of service tax, penalties under the Finance Act, 1994 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....