2018 (7) TMI 1376

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....epresented by Shri V. Pandey, D.R. for the Respondent. ORDER Per V. Padmanabhan: The appeal is directed against the Order in Appeal No. 112/2015 dated 21.04.2015. The Appellant is engaged as a distributor of M/s Fashion Shootings Pvt. Ltd., Belwada (FSL). FSL was engaged in multilevel marketing termed as "Right Concept Marketing (RCM)". In this system, various types of goods are procured ....

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....76 and 78. Aggrieved by the same, present appeal has been filed. 3. In this connection, we heard Shri Vijay Kumar, learned Advocate and Shri Vivek Pandey, learned D.R. 4. The learned Advocate submitted that the issue relating to leviability of Service Tax on the commission on sales by multilevel marketing services has been settled against the Appellant by the Tribunal in the case of Surendra....

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....served as follows: "7. On analysis of the terms and conditions of similar agreements between the FSL and the petitioners, the adjudicating authority confirmed the tax liability against the appellants. We are satisfied that the RCM (Right Concept Marketing) Business Marketing Plan is neither a new arrangement nor there is any concept of dividends as suggested by the ld. Counsel. This is a clear ....

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....sions of the assessee regarding the definition of the Business Auxiliary Services, we note that prior to 15.04.2006, the BAS covered only "Commercial Concerns". Only with effect from 15.04.2006, BAS was made applicable to "Any Person". Since the Appellant's status was that of an individual, he will not be covered under the definition until date of amendment of BAS, i.e., 15.04.2006. Consequently, ....