https://www.taxtmi.com/caselaws?id=790522 Commission and incentive amounts earned for sponsoring and enrolling associates in a multi-level marketing network were treated as consideration for taxable services under the Finance Act, 1994, and the demand was upheld on merits, subject to recalculation by separating commission linked to the appellants' own sales from commission attributable to the sponsored sales group. Extended limitation was not available because the taxability dispute involved a genuine controversy and competing views, so the demand was confined to the normal limitation period. The appeals therefore succeeded only in part, with remand limited to quantification of the surviving liability. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790522 Commission and incentive amounts earned for sponsoring and enrolling associates in a multi-level marketing network were treated as consideration for taxable services under the Finance Act, 1994, and the demand was upheld on merits, subject to recalculation by separating commission linked to the appellants' own sales from commission attributable to the sponsored sales group. Extended limitation was not available because the taxability dispute involved a genuine controversy and competing views, so the demand was confined to the normal limitation period. The appeals therefore succeeded only in part, with remand limited to quantification of the surviving liability. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790522