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2015 (9) TMI 258 - CESTAT BANGALORE

2015 (9) TMI 258 - CESTAT BANGALORE - TMI - 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 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 sol .....

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n appeal on the ground that the Commissioner (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 but it is actually a difference between the actual price and selling price of the products. The respondent also receives incentive based on fulfillment of performance criteria fixed by M/s. Amway. Revenue has .....

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of provisions with an intention to evade payment 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 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 ha .....

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