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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

BAS - activity of providing Multi Level Marketing to its ...


MLM as Business Auxiliary Service: Demand for Extended Limitation Period Unsustainable Due to Definition Ambiguity.

May 18, 2017

Case Laws     Service Tax     AT

BAS - activity of providing Multi Level Marketing to its principal - such activity should fall under the Business Auxiliary Service - there was ambiguity in interpretation of the statutory definition of Business Auxiliary Service, thus, the demand for extended period of limitation cannot be sustained - AT

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