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2018 (5) TMI 1060 - AT - Service TaxBusiness Auxiliary Services - whether the activity of the appellant which is in the form of, business auxiliary service', as claimed by Revenue, in the multilevel marketing is taxable or otherwise? - Held that: - the issue is now settled by the judgment of this Tribunal in the case of Charanieet Singh Khanuja v. Commissioner of Service Tax, Indore/Lucknow/Jaipur [2015 (6) TMI 585 - CESTAT NEW DELHI], where it was held that service tax would be chargeable on the commission received by a Distributor from Amway on the products purchased by his sales group. For quantifying the Service tax demand on the commission received from Amway on the volume of purchase made by the distributors sponsored /enrolled by a particular distributor i.e. the Distributor's sales group, these matters would have to be remanded to the Original Adjudicating Authority. Following the same, the matter is remitted back to the adjudicating authority to reconsider the issue in the light of the direction given by the Tribunal in the case of Charanjeet Singh Khanuja - appeal allowed by way of remand.
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