2015 (9) TMI 258

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.... Murthy: Revenue is in appeal on the ground that the Commissioner (Appeals) erred in setting aside the penalty imposed on respondent. The respondent is an 'Amway' distributor and receives commission on 'Amway' products sold by her. It is the claim of the respondent is that it is not a commission but it is actually a difference between the actual price and selling price of the pr....

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....at the respondent is an individual; an individual cannot be faulted if she thought that she was only a dealer; a difference between the purchase price and the sale price or MRP is available to her and therefore, it cannot be said that there was an intention to evade service tax. The only problem has arisen because the company has called such amount as 'commission' whereas she simply sold t....