https://www.taxtmi.com/caselaws?id=365757 Commission earned by Amway distributors under a multi-level marketing arrangement was analysed by distinguishing commission on the distributor's own purchases from commission on purchases made by the sponsored sales group. Only the latter was treated as consideration for taxable sales promotion under Business Auxiliary Service. Because the demand had been raised on gross commission without making that distinction, the matter required fresh verification and re-quantification by the adjudicating authority. The same reasoning also meant the longer limitation period was not invokable on the facts considered. The impugned order was set aside and the matter remanded for fresh adjudication in line with the earlier Tribunal precedent. en-us Fri, 17 Aug 2018 00:00:00 +0530 Thu, 23 Aug 2018 09:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365757 Commission earned by Amway distributors under a multi-level marketing arrangement was analysed by distinguishing commission on the distributor's own purchases from commission on purchases made by the sponsored sales group. Only the latter was treated as consideration for taxable sales promotion under Business Auxiliary Service. Because the demand had been raised on gross commission without making that distinction, the matter required fresh verification and re-quantification by the adjudicating authority. The same reasoning also meant the longer limitation period was not invokable on the facts considered. The impugned order was set aside and the matter remanded for fresh adjudication in line with the earlier Tribunal precedent. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365757