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2019 (5) TMI 231 - AT - Service TaxSSI Exemption - branded service - service of ‘multi level marketing’ business - Benefit of N/N. 06/2005-ST dated 01/03/2005 - HELD THAT:- The issue at hand is squarely covered by the decision of Charanjeet Singh Khanduja [2015 (6) TMI 585 - CESTAT NEW DELHI] wherein it has been held that the benefit of Notification under 05/2006-ST would be admissible to the distributor engaged in promoting/ marketing of the product of Amway as they are not marketing or promoting any taxable service under a brand name. The appellant is entitled for the benefit of Notification No. 5/2006-ST as the exemption Notification is available to the noticee. The ‘tax dues’ declared by the appellant under VCES is appropriate - Appeal allowed - decided in favor of appellant.
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