https://www.taxtmi.com/caselaws?id=365642 Commission received by distributors of Amway products was analysed for service tax under Business Auxiliary Service by distinguishing commission on their own purchases from commission earned on the sales performance of sponsored groups. Only the latter was treated as consideration for sales promotion of the client's goods, while the former was not taxable on that basis. Because the demand was not segregated on this distinction, the matter required re-quantification and fresh adjudication in line with the earlier Tribunal ruling. The extended limitation period was also held unavailable where the taxability issue was genuinely debatable, so only the normal period could apply. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365642 Commission received by distributors of Amway products was analysed for service tax under Business Auxiliary Service by distinguishing commission on their own purchases from commission earned on the sales performance of sponsored groups. Only the latter was treated as consideration for sales promotion of the client's goods, while the former was not taxable on that basis. Because the demand was not segregated on this distinction, the matter required re-quantification and fresh adjudication in line with the earlier Tribunal ruling. The extended limitation period was also held unavailable where the taxability issue was genuinely debatable, so only the normal period could apply. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365642