2015 (9) TMI 258

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..... d 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 .....

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..... s. Amway. Revenue has taken a view that commission and incentive should be exigible to service tax under the category of 'Business Auxiliary Service' since the respondent is engaged in the activities of promotion or marketing of products of M/s Amway. 2. Learned advocate on behalf of the respondent submits that even though the respondent was not liable to pay tax, she paid service tax a .....

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..... usion available in paragraph 8, in my opinion, is correct position and the conclusion in the circumstances considered cannot be faulted with. For better appreciation, paragraph 8 of the order of the Commissioner (Appeals) is reproduced below: (8) The appellant repeatedly assailed the impugned order on the grounds that for imposing equivalent penalty under Section 78 of the Act there should be .....

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