https://www.taxtmi.com/caselaws?id=365226 The Tribunal ruled that commission linked to a distributor's sales group performance constitutes taxable Business Auxiliary Services, distinguishing it from personal sales commissions. It clarified that distributors promoting a company's products are eligible for duty exemption under notification No. 5/2006-ST as they do not provide branded services. The Tribunal also held that the longer limitation period for tax demand did not apply, emphasizing the need for clarity in tax assessments. The impugned orders were set aside, and the matters were remanded for fresh adjudication based on the Tribunal's directions. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365226 The Tribunal ruled that commission linked to a distributor's sales group performance constitutes taxable Business Auxiliary Services, distinguishing it from personal sales commissions. It clarified that distributors promoting a company's products are eligible for duty exemption under notification No. 5/2006-ST as they do not provide branded services. The Tribunal also held that the longer limitation period for tax demand did not apply, emphasizing the need for clarity in tax assessments. The impugned orders were set aside, and the matters were remanded for fresh adjudication based on the Tribunal's directions. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365226