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2018 (9) TMI 1448 - AT - Service TaxBusiness Auxiliary Services - appellant acting as distribution agent of M/s. Amway India Enterprises in terms of the agreement entered between the two - Held that:- Tribunal in the case of Charanjeet Singh Khanuja v. C.S.T., Indore/Lucknow/Jaipur/Ludhiana [2015 (6) TMI 585 - CESTAT NEW DELHI], has dealt with an identical question and has held that the activity would fall under the category of ‘Business Auxiliary Services’ - the appellant was liable to pay Service Tax on the commission earned by him for acting as distributing agent of M/s. Amway. Extended period of limitation - penalty - Held that:- Following the decision of Charanjeet Singh Khanuja, extended period as well as penalty is not imposable. Matter remanded to the original adjudicating authority for re-quantification of the tax amount, for the period falling within the limitation and on the commission earned by the distributor - appeal allowed by way of remand.
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