Recovery of service tax along with interest and penalty - ...

Distributors in MLM System Must Pay Service Tax on Commissions as Business Auxiliary Service u/s 65(19.

May 25, 2020

Case Laws Service Tax AT

Recovery of service tax along with interest and penalty - service tax on commission received on the distributors in multi level marketing system (MLM) - The receipt of commission by the appellants clearly makes them providers of “Business Auxiliary Service” as defined under Section 65(19) of the Act.

View Source

← Previous Next →

Recovery of service tax along with interest and penalty - ...

Distributors in MLM System Must Pay Service Tax on Commissions as Business Auxiliary Service u/s 65(19.

May 25, 2020

Case Laws Service Tax AT

You may also like:

Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

Demand of service tax - brokerage received on IPO related service - Business Auxiliary Services - appellant’s activity is neither covered u/s 65(19)(i) as they are not...

Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is...

Demand - Procurement of goods or services, which are inputs for the client are to be classifiable and taxable under business auxiliary service u/s 65(19) - AT

The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t...

Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

CESTAT held that an Amway distributor is liable for service tax on commission received from sales group performance, categorizing it as Business Auxiliary Service. The...

Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT

Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in...

Demand under Business Auxiliary Services (BAS) 65(19) without specifying which specific sub-clause covers the activities, demand is not sustainable

Quick Updates: