Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1273 - AT - Service TaxTaxability - commission received - business auxiliary services - Held that: - reliance placed on the decision of the case of Surendra Singh Rathore [2013 (8) TMI 149 - CESTAT NEW DELHI], where the demand of service tax under Business Auxiliary Service stands confirmed and it is held that service tax will be chargeable on the commission received by the distributor (such as the appellant ) on the products purchased by his sales group. However, it has been held hat the service tax is not leviable on the commission earned by the distributor on the basis of the volume of the purchases made by the group of second level of distributors appointed by FSL on being sponsored by the distributor. The demand also has been restricted to the normal time limit Matter remanded to the Original Adjudicating Authority for restricting the demand strictly in terms of the observations and directions in this order - penalty set aside - appeal disposed off - matter on remand.
|