TMI Blog2014 (11) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax not paid on commission received - Held that:- the impugned demand is based on the amount of commission received by them under multilevel marketing scheme. So their plea that they were selling their own goods is obviously untenable and also devoid of any basis and also this plea was never put forth by them earlier. Indeed the issue is squarely covered against them vide CESTAT order in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. 45/ST/Appl/DLH-IV/2013 dated 4.7.2013 which upheld the order-in-original in terms of which a duty demand of ₹ 5,43,416/- was confirmed along with interest and penalties under Sections 77 78 of Finance Act, 1994. The appellants were distributor/marketing agency of M/s Forever Living India Pvt. Ltd. and were thus covered under Business Auxiliary service but did not pay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m earlier. Indeed the issue is squarely covered against them vide CESTAT order in the case of Shri Surendra Singh Rathore Others Vs. CCE, Jaipur-I - 2013 (3) ECS (224) (Tri.-Del), wherein it was held as under : 7.On analysis of the terms of conditions of similar agreements between the FSL and petitioners, the adjudicating authority confirmed the tax liability against the appellants. We are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
