https://www.taxtmi.com/caselaws?id=769481 CESTAT NEW DELHI held that an individual Amway distributor is liable to pay service tax on commission received from Amway linked to sales group performance, treating it as consideration for Business Auxiliary Service. The tribunal granted cum-duty benefit to the appellant, noting the sale price was cum-duty. Extended limitation period was rejected as the individual distributor could reasonably believe they were merely a dealer without intent to evade tax. Penalties under Section 78 were set aside due to absence of deliberate default. The appeal was partially allowed with modifications to the original order. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769481 CESTAT NEW DELHI held that an individual Amway distributor is liable to pay service tax on commission received from Amway linked to sales group performance, treating it as consideration for Business Auxiliary Service. The tribunal granted cum-duty benefit to the appellant, noting the sale price was cum-duty. Extended limitation period was rejected as the individual distributor could reasonably believe they were merely a dealer without intent to evade tax. Penalties under Section 78 were set aside due to absence of deliberate default. The appeal was partially allowed with modifications to the original order. Case-Laws Service Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769481