https://www.taxtmi.com/caselaws?id=769481 Commission earned by an Amway distributor was treated as taxable where it was linked to promotion and sale of products as Business Auxiliary Service, though the commission tied to the distributor's own purchases and retail margin was not treated as service consideration. Gross receipts were required to be recomputed on a cum-tax basis where service tax had not been separately collected, and denial of that benefit was found incorrect. The extended limitation period and related penalties could not be sustained because the distributor's bona fide doubt on taxability meant suppression with intent to evade was not established. The demand survived only for the normal period. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769481 Commission earned by an Amway distributor was treated as taxable where it was linked to promotion and sale of products as Business Auxiliary Service, though the commission tied to the distributor's own purchases and retail margin was not treated as service consideration. Gross receipts were required to be recomputed on a cum-tax basis where service tax had not been separately collected, and denial of that benefit was found incorrect. The extended limitation period and related penalties could not be sustained because the distributor's bona fide doubt on taxability meant suppression with intent to evade was not established. The demand survived only for the normal period. Case-Laws Service Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769481