https://www.taxtmi.com/highlights?id=87783 CESTAT held that an Amway distributor is liable for service tax on commission received from sales group performance, categorizing it as Business Auxiliary Service. The tribunal upheld service tax demand while granting cum-duty benefits and rejecting extended limitation period of 5 years. The court recognized the distributor's lack of intentional tax evasion and set aside penalties under Sections 78 and 77. The appeal was partially allowed, modifying the original order to reflect these nuanced determinations regarding service tax liability and procedural considerations. en-us Sat, 26 Apr 2025 08:30:52 +0530 Sat, 26 Apr 2025 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87783 CESTAT held that an Amway distributor is liable for service tax on commission received from sales group performance, categorizing it as Business Auxiliary Service. The tribunal upheld service tax demand while granting cum-duty benefits and rejecting extended limitation period of 5 years. The court recognized the distributor's lack of intentional tax evasion and set aside penalties under Sections 78 and 77. The appeal was partially allowed, modifying the original order to reflect these nuanced determinations regarding service tax liability and procedural considerations. Highlights Service Tax Sat, 26 Apr 2025 08:30:52 +0530 https://www.taxtmi.com/highlights?id=87783