https://www.taxtmi.com/caselaws?id=379503 Commission-based promotion and sale of branded products by a distributor or agent does not, by itself, amount to providing a branded taxable service so as to exclude the activity from the notified service tax exemption. On that reasoning, the declared tax dues under the voluntary compliance scheme were correctly computed, and the declaration could not be treated as substantially false merely because the department sought to deny the exemption. The adverse demand and scheme-based action were therefore unsustainable, and consequential relief followed. en-us Mon, 15 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 11:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379503 Commission-based promotion and sale of branded products by a distributor or agent does not, by itself, amount to providing a branded taxable service so as to exclude the activity from the notified service tax exemption. On that reasoning, the declared tax dues under the voluntary compliance scheme were correctly computed, and the declaration could not be treated as substantially false merely because the department sought to deny the exemption. The adverse demand and scheme-based action were therefore unsustainable, and consequential relief followed. Case-Laws Service Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379503