Service Tax Imposed on Multilevel Marketing Company for Commissions from Direct and Indirect Sales.

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Full Text of the Document

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....Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - multilevel marketing scheme (MLM) - service tax demand in respect of commission received by the appellants on direct retail sale is liable to be sustained and the service tax on the commission received for sale of goods through second and third level distributors is sustained - AT....