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Commissioner of Central Excise & Service Tax, Tirupati Versus Smt. Parimala Dharmigari

2015 (9) TMI 258 - CESTAT BANGALORE

Amway 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 ava .....

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t 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 - De .....

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(Appeals) erred in setting aside the penalty imposed on respondent. The respondent is an 'Amway' distributor and receives commission on 'Amway' products sold by her. It is the claim of the respondent is that it is not a commission bu .....

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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 .....

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yment of duty and tax which culminated in confirmation of service tax and interest. 3. After hearing both the sides, I find that the respondent is an individual; an individual cannot be faulted if she thought that she was only a dealer; a difference .....

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whereas she simply sold the goods to the person who asked a product at a particular MRP. Therefore, the Commissioner's conclusion available in paragraph 8, in my opinion, is correct position and the conclusion in the circumstances considered can .....

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