2017 (8) TMI 1470

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....ri Om Prakash, Advocate for the appellant Shri Harvinder Singh, AR for the respondent JUDGEMENT Per Archana Wadhwa: Both the appeals are disposed of by this common order as the issue arises in these appeals is identical. 2. The service tax stands confirmed against the appellant on the ground that by providing mutl level marketing service, they have to discharge their service tax lia....

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....sputed issue was not free from doubt. There were two views of the department itself and it cannot be inferred that there was any suppression on the part of the assessee. Thus, invokation of longer period was held to be not applicable. We find that for imposition of penalty also, the same criteria would apply. Inasmuch as there were number of identical matters pending before the Tribunal, there was....