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2015 (8) TMI 798 - AT - Service TaxBusiness Auxiliary Service - small service exemption - Brand name - Distributors of Amway - wilful misstatement or suppression of facts - Invocation of extended period of limitation - Held that:- Marketing or sale promotion of branded products by a person/ commission agent does not amount to providing branded service by him and hence, marketing or sales promotion of a branded product does not come under the exclusion category as mentioned in the proviso to notification no.6/05-ST - Decision in the case of Mr. Charanjeet Singh Khanuja And Others Versus CST, Indore/Lucknow/Jaipur/Ludhiana And Others [2015 (6) TMI 585 - CESTAT NEW DELHI] followed - matter remanded back - Decided in favour of assessee.
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