TMI Blog2018 (9) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... 585 - CESTAT NEW DELHI], has dealt with an identical question and has held that the activity would fall under the category of ‘Business Auxiliary Services’ - the appellant was liable to pay Service Tax on the commission earned by him for acting as distributing agent of M/s. Amway. Extended period of limitation - penalty - Held that:- Following the decision of Charanjeet Singh Khanuja, extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order and have heard ld.DR appearing for the Revenue. 2. Service Tax to the tune of ₹ 29,914/- stands confirmed against the appellant along with imposition of penalty of identical amount on the ground that by acting as distribution agent of M/s. Amway India Enterprises in terms of the agreement entered between the two, the appellant has provided taxable services falling under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the light of the observations made in the decision. 4. By following the above decision we hold that the appellant was liable to pay Service Tax on the commission earned by him for acting as distributing agent of M/s. Amway. However, we note that the demand stands raised by invoking the longer period and according to the Tribunal s decision in the case of Charanjeet Singh Khanuja, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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