https://www.taxtmi.com/caselaws?id=368431 Service tax demand and penalties against a distributor were not sustained because the issue was already covered by an earlier Tribunal ruling involving the same business model. The Tribunal noted that the earlier decision required a distinction between commission linked to personal purchases and commission linked to the sales group, and that the Revenue did not dispute that legal position. As the dispute required fresh factual and legal examination, the impugned order was set aside and the matter was remanded to the Original Authority for de novo adjudication after hearing the appellant and considering the record. en-us Thu, 26 Jul 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368431 Service tax demand and penalties against a distributor were not sustained because the issue was already covered by an earlier Tribunal ruling involving the same business model. The Tribunal noted that the earlier decision required a distinction between commission linked to personal purchases and commission linked to the sales group, and that the Revenue did not dispute that legal position. As the dispute required fresh factual and legal examination, the impugned order was set aside and the matter was remanded to the Original Authority for de novo adjudication after hearing the appellant and considering the record. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368431