https://www.taxtmi.com/caselaws?id=366923 The tribunal found that distributors of Amway India Enterprise Pvt. Ltd. were not liable to pay service tax on the gross amount of commission received for personal purchases and sales but were liable for the commission linked to the performance of the sales group. The activities of identifying and sponsoring other distributors were considered as falling under "Business Auxiliary Service." The tribunal rejected the Department's argument regarding duty exemption eligibility and limited the demand for service tax to the normal one-year period, setting aside the impugned orders for fresh consideration based on established principles. 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 The tribunal found that distributors of Amway India Enterprise Pvt. Ltd. were not liable to pay service tax on the gross amount of commission received for personal purchases and sales but were liable for the commission linked to the performance of the sales group. The activities of identifying and sponsoring other distributors were considered as falling under "Business Auxiliary Service." The tribunal rejected the Department's argument regarding duty exemption eligibility and limited the demand for service tax to the normal one-year period, setting aside the impugned orders for fresh consideration based on established principles. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366923