2016 (12) TMI 852

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..... notice stand issued on 24.10.2008 - Held that: - We find that the issue of multi level marketing falling under the category of ‘Business Auxiliary Services’ stands finally concluded by the Tribunal in the case of Charanjeet Singh Khanuja Vs. CST Indore [2015 (6) TMI 585 - CESTAT NEW DELHI]. However, in the same very decision, the Tribunal has observed that since there was bonafide belief in the i .....

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..... ved that there was bonafide belief in the industry itself, imposition of penalty upon the appellant would not be justified. Accordingly, we set aside the penalty. Appeal disposed off - matter on remand.
Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Rinky Jain, Advocate for the Applicants Shri Sanjay Jain, DR for the Respondent Per Archana Wadhwa: Afte .....

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..... lly concluded by the Tribunal in the case of Charanjeet Singh Khanuja Vs. CST Indore 2016 (41) STR 213 (Tri-Del). However, in the same very decision, the Tribunal has observed that since there was bonafide belief in the industry itself and in as much as two views stands held by the department itself regarding taxability of activity, longer period of limitation would not be available to the Revenue .....

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