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2018 (7) TMI 1376 - AT - Service TaxBusiness Auxiliary services - multilevel marketing termed as “Right Concept Marketing (RCM)” - Held that:- Prior to 15.04.2006, the BAS covered only “Commercial Concerns”. Only with effect from 15.04.2006, BAS was made applicable to “Any Person”. Since the Appellant’s status was that of an individual, he will not be covered under the definition until date of amendment of BAS, i.e., 15.04.2006 - the demand prior to 15.04.2006 cannot be sustained and is set aside. The adjudicating authority is directed for requantification of the demand and restrict it to that with effect from 15.04.2006 and charge penalty also accordingly - appeal allowed in part by way of remand.
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