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2015 (11) TMI 468 - AT - Service TaxBusiness Auxiliary Service - Receipt of commission - small service provider exemption upto ₹ 10 lakhs - brand name belongs to another person - Held that:- Appellant has received commission from Amway India in connection with multi level marketing, which was held to be liable to service tax under BAS. The appellant has contended that he is not covered under the scope of BAS as the transactions involved sale and purchase of goods. Ld. counsel for the appellant fairly conceded that the issue has since be decided by CESTAT in the case of Mr. Charanjeet Singh Khanuja & Others Vs. CST, Indore & Others [2015 (6) TMI 585 - CESTAT NEW DELHI] and that these appeals can be remanded to the original adjudicating authority for deciding the matter in accordance with the said judgement. - Impugned order is set aside - Decided in favour of assessee.
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