Service tax on distributor commission remanded for fresh adjudication after earlier Tribunal directions in similar Amway matters.

Commission earned by distributors from the sale and marketing of Amway products was treated as consideration for Business Auxiliary Service, but the Tribunal followed its earlier remand directions in similar connected matters and did not sustain the impugned order on merits at this stage. The matter was sent back to the adjudicating authority for fresh consideration in accordance with the Tribunal's prior instructions. The impugned order was set aside and the appeals were remanded for de novo adjudication.

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Issues: Whether the appeals concerning service tax on commission earned by distributors from sale and marketing of Amway products were required to be remanded for fresh adjudication in light of the earlier Tribunal decisions.

Analysis: The dispute arose from a common demand treating the commission earned by the distributors as consideration for Business Auxiliary Service. The earlier remand order in a similar matter, along with the Tribunal's prior view in a connected group of cases, was found more apposite for deciding the present appeals. Following that line of reasoning, the impugned order was not sustained on merits at this stage and the matter was sent back to the adjudicating authority for reconsideration in accordance with the Tribunal's earlier directions.

Conclusion: The impugned order was set aside and the matter was remanded for de novo adjudication.

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