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TMI Blog2018 (9) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the service tax stands confirmed against the appellant on the ground that they had provided multi-level marketing service for which service tax liability under the category of 'Business Auxiliary Service' (BAS) was not discharged. Accordingly, the demand was confirmed along with confirmation of interest and proposing imposition of penalty under Section 78 of Finance Act, 1994. 2. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise & Service Tax- Vapi 2013 (294) ELT 222 (Tri.-LB). 3. After hearing both the sides and perusing the record, I find that the issue of taxability of multi-level marketing service under BAS is no more res-integra and stands settled by this Tribunal in the case of Charanjeet Singh Khanuja vs. C.S.T. Indore/Lucknow/Jaipur/Ludhiana reported in 2015 (06)LCX0138. In the said judgement, it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal, there was confusion in the field and law was not clear, we are of the view that no malafide can be attributed to the appellants so as to invoke penal action against them. Accordingly, we set aside the penalty imposed upon the assessees in both the appeals." I also find that the judgements relied upon by the Ld. AR are not in the context of multi-level marketing service whereas th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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