https://www.taxtmi.com/caselaws?id=799642 Performance-linked commission earned by a multi-level marketing distributor for identifying, sponsoring and supporting a sales group that markets goods constitutes promotion or marketing taxable as business auxiliary service. Commission or discount attributable to the distributor's own purchases and personal consumption remains excluded. Where non-payment of tax on group-performance commission involves suppression with intent to evade payment, the extended limitation period applies. The taxable levy on group-generated commission carries consequential interest and penalties. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799642 Performance-linked commission earned by a multi-level marketing distributor for identifying, sponsoring and supporting a sales group that markets goods constitutes promotion or marketing taxable as business auxiliary service. Commission or discount attributable to the distributor's own purchases and personal consumption remains excluded. Where non-payment of tax on group-performance commission involves suppression with intent to evade payment, the extended limitation period applies. The taxable levy on group-generated commission carries consequential interest and penalties. Case-Laws Service Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799642