2017 (7) TMI 947

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..... ned. There is no sustainable ground for invoking fraud, misstatement etc., on the part of the appellant for defrauding the Government Revenue - 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 77 & 78 ibid can be set aside by invoking Section 80 in the interest of justic .....

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..... present dispute. The service tax Department has confirmed the demand under the taxable category of Business Auxiliary Services for the services provided by the appellant for the disputed period. 3. The ld. Advocate appearing for the appellant fairly concedes that the services provided falls under the taxable category of Business Auxiliary Service as per the decision of this Tribunal in the cas .....

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..... of Multi Level Marketing whether liable to levy of service tax was contentious issue, which was resolved by the Tribunal in the case of Charanjeet Singh Khanuja (supra), holding that such activity should fall under the Business Auxiliary Service. 7. Considering the fact that there was ambiguity in interpretation of the statutory definition of Business Auxiliary Service, we are of the view t .....

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