2018 (11) TMI 1089

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....Naveena, Adv. For the Respondent: Shri S. Govindarajan, AC (AR) ORDER Per Bench: The appellant is a dealer and distribution agent for M/s. Amway India Enterprises. The appellant was issued with a show-cause notice, dated 25.02.2010 demanding service tax on the 'commission received' from M/s. Amway under the category of 'Business Auxiliary Service'. The period involved is from May, 2006....

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....sue of whether the activity undertaken by the appellant would amount to taxable service or not was a contentious issue with several pending litigations; it was finally settled by the judgment of the Hon'ble CESTAT in Charanjeet Singh Kanuja Vs CST - 2015-TIOL-1205-CESTAT-DEL. It is submitted that the appellant had entertained a bona fide doubt as to the taxability of its activities, and theref....

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....stribution agent for M/s. Amway India Enterprises would be subject to levy of service tax was contentious and several litigations were pending. She has submitted that the issue was settled by the judgment of the Tribunal in the case of Charanjeet Singh Kanuja (supra). We are convinced that the issue was interpretational that the appellant has failed to discharge service tax only because they enter....