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2015 (9) TMI 258 - AT - Service TaxAmway distributor - Receipt of commission - Bonafide belief - Held that:- Respondent is an individual; an individual cannot be faulted if she thought that she was only a dealer; a difference between the purchase price and the sale price or MRP is available to her and therefore, it cannot be said that there was an intention to evade service tax. The only problem has arisen because the company has called such amount as 'commission' whereas she simply sold the goods to the person who asked a product at a particular MRP. Therefore, the Commissioner's conclusion is correct position and the conclusion in the circumstances considered cannot be faulted with - since there is no malafide intention, extended period of limitation cannot be invoked - Decided against Revenue.
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