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2015 (9) TMI 788 - AT - Service TaxImposition of penalty - Business Auxiliary Services - Whether the appellants are covered under the category of Business Auxiliary Services by virtue of being distributors and appointing further distributors for the sale of goods of M/s. RMP and getting paid a commission for the sale effected to chain of distributors below them - Held that:- There cannot be any dispute that the appellants are in receipt of commission/facilitation for the sales which were derived on the basis of purchase made by the distributors appointed by the appellant and further down line. Though it is a fact that there is a cap for payment to the appellant as a distributor, it cannot be denied that the arrangement is nothing but multilevel marketing scheme. At this juncture we have to hold that the issue involved in this case is now squarely covered by the Judgement of this Tribunal in the case of Shri Surendra Singh Rathore and Smt. Chandra Bohra (2013 (8) TMI 149 - CESTAT NEW DELHI). - Tribunal in the case of Shri Surendra Singh Rathore and Smt Chanda Bohra upheld the penalties imposed on the appellant therein on an identical case. We do not find any reason to deviate from such a view taken by the Tribunal. - Decided against assessee.
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