Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT adjudicated a service tax dispute involving a first-line distributor's commission from a product company. The tribunal determined that the distributor's commission for identifying and sponsoring second-level distributors constitutes Business Auxiliary Service, rendering the commission taxable. Despite the distributor's claim of no profit margin, the tribunal found evidence of performance-linked commission. The tribunal invoked extended limitation period, concluding the non-payment of service tax represented deliberate duty evasion. The appellant failed to substantiate alternative claims, and the original tax demand was upheld. The appeal was consequently dismissed, confirming the service tax liability on the distributor's commission.
CESTAT adjudicated a service tax dispute involving a first-line distributor's commission from a product company. The tribunal determined that the distributor's commission for identifying and sponsoring second-level distributors constitutes Business Auxiliary Service, rendering the commission taxable. Despite the distributor's claim of no profit margin, the tribunal found evidence of performance-linked commission. The tribunal invoked extended limitation period, concluding the non-payment of service tax represented deliberate duty evasion. The appellant failed to substantiate alternative claims, and the original tax demand was upheld. The appeal was consequently dismissed, confirming the service tax liability on the distributor's commission.
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