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2018 (8) TMI 1229 - AT - Service TaxLiability of service tax - gross amount of commission received by the distributors - Whether the appellant being distributors of Amway India Enterprise Pvt. Ltd. is liable to pay the service tax on the gross amount of commission received by the distributors? Held that:- The very same issue has been considered in receipt of number of distributors by Delhi Bench in the case of Charanjeet Singh Khanuja Vs. CST, Indore/ Lucknow/ Jaipur/ Ludhiyana [2015 (6) TMI 585 - CESTAT NEW DELHI], wherein the principle was laid down that which commission will attract the service tax and which will not, since the demand made on the consolidated amount, for the purpose of verification and re-quantification, the matter was remanded to the adjudicating authority. Following the judgement, the impugned order is also set aside and matter remanded to the adjudicating authority to pass a fresh order on the line of observation made in the case of Charanjeet Singh Khanuja - appeal allowed by way of remand.
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