https://www.taxtmi.com/caselaws?id=267659 The CESTAT ruled that commission received by distributors for selling goods purchased from Amway is not taxable under Business Auxiliary Service (BAS). Distributors selling goods in retail are not providing a service to Amway. However, commission based on sales group performance constitutes sales promotion and is taxable under BAS. Individuals can be considered commercial concerns for service tax purposes. Distributors promoting sales of branded products are eligible for duty exemption, but further examination is required. The CESTAT set aside the Orders-in-Appeal and remanded the cases for fresh adjudication. en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 01:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267659 The CESTAT ruled that commission received by distributors for selling goods purchased from Amway is not taxable under Business Auxiliary Service (BAS). Distributors selling goods in retail are not providing a service to Amway. However, commission based on sales group performance constitutes sales promotion and is taxable under BAS. Individuals can be considered commercial concerns for service tax purposes. Distributors promoting sales of branded products are eligible for duty exemption, but further examination is required. The CESTAT set aside the Orders-in-Appeal and remanded the cases for fresh adjudication. Case-Laws Service Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267659