2016 (12) TMI 1273

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....rketing of these goods on behalf of M/s. Fashion Suitings Pvt. Ltd., Bhilwara ( FSL in short). The agreement entered into by the appellant with FSL was for the purpose of selling the company's products as per RCM Business Marketing Plan. The activities are summarized as under:- "6. RCM Business Marketing Plan is a Multilevel Marketing Scheme and in this scheme the first distributor A approaches FSL and purchases their products of certain minimum value. A recommends FSL products to another distributor B and B recommends to subsequent introducees to the scheme namely C , D and E and the further introducees C , D and E are not known to A . Ld. Advocate has submitted that A gets commission on purchases made by C , D and E . It is alternativel....

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....tside the normal period of limitation may be set aside. 5. Ld. DR agreed that the decision of the Tribunal referred to by the ld. Advocate covers the issue in question. However, she submitted that one of the decisions cited before the Bench in that case was that pertaining to the Surendra Singh Rathore - 2014 (34) STR 147 (Tribunal-Delhi), which also has dealt with the same issue. Her submission is that in the latter decision, the Tribunal has upheld the demand for full period as well as the penalties and hence, her submission is that the entire demand may be upheld. 6. Both sides agree that the issue stands covered by the Tribunal s decision in the case referred to above. In the above decision, the demand of service tax under Business Au....