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2018 (9) TMI 659 - AT - Service TaxLiability of Service tax - 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 appellant is similarly placed distributors of Amway India Enterprise Pvt. Ltd, as the various distributors involved in the judgment of Charanjeet Singh Khanuja [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. The matter is 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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