https://www.taxtmi.com/caselaws?id=366923 Commission paid to Amway India distributors was not taxable in full because the Tribunal distinguished between commission attributable to a distributor's own purchase volume and commission linked to the performance of the sponsored sales group. The former was treated as outside business auxiliary service, while the latter could attract service tax as sales promotion service. As the adjudicating order applied tax to the gross commission without separating taxable from non-taxable components, it was set aside and the matter was remanded for fresh quantification and adjudication in line with the earlier Tribunal ruling. en-us Fri, 17 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366923 Commission paid to Amway India distributors was not taxable in full because the Tribunal distinguished between commission attributable to a distributor's own purchase volume and commission linked to the performance of the sponsored sales group. The former was treated as outside business auxiliary service, while the latter could attract service tax as sales promotion service. As the adjudicating order applied tax to the gross commission without separating taxable from non-taxable components, it was set aside and the matter was remanded for fresh quantification and adjudication in line with the earlier Tribunal ruling. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366923