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2018 (2) TMI 570 - AT - Service TaxLiability of service tax - commission received - M/s. Herbalife distributes / sells their nutritional food products and cosmetics through a network of independent distributors across India - The department was of the view that the appellant has not discharged the liability of service tax for the commission received - Held that: - There is no material to establish that the appellant has suppressed facts and in fact during the relevant time the issue whether an independent distributor engaged in multilevel marketing is subject to levy of service tax was under much dispute - the demand for the extended period of limitation is unjustified and requires to be set aside - the matter is remanded to the adjudicating authority for the limited purpose of quantification of the service tax for the normal period - appeal allowed by way of remand.
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