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2017 (2) TMI 718 - AT - Service TaxBusiness Auxiliary Services - multi level marketing services - Held that: - service tax will be chargeable on the commission received by the distributor on the products purchased by his sales group. However, 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 M/s. Forever Living Imports (India) Pvt. Ltd. on being sponsored by the distributor Extended period of limitation cannot be invoked in the present case - matter remanded to to the lower authorities for re-quantification of the demand falling within the limitation period after examining the applicability of the small scale industry - there was bonafide belief in the industry itself, imposition of penalty u/s 78 would not be justified - appeal partly allowed - part matter on remand.
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