2025 (8) TMI 713

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....ned an opinion that the services rendered by the appellants are liable to service tax under the category of "Business Auxiliary Service". Show cause notice dated 16.10.2008 demanding service tax of Rs.16,44,486/- along with interest and penalty has been issued to the appellants; the proposals in the show cause notice has been confirmed by the Order-in-Original dated 03.03.2010, which was affirmed by the Order-in-Appeal dated 12.06.2014. 2. Shri Kapil Kher, learned Counsel appearing for the appellant squarely submits that many cases on the same issue have been remanded back to the original authorities for a de novo consideration. 3. Learned Authorized Representative for the Department has no objection for the same. 4. Heard both sid....

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.... sale of the goods belonging to their client - Amway. Once the Amway products have been purchased by a Distributor from Amway, those products cease to belong to Amway, but belong to the Distributor and sale of these goods by the Distributor would not constitute service to Amway. For the same reason, any incentive or commission received by a Distributor from Amway for buying certain quantum of goods from Amway during a month can not be treated as the consideration received for promotion or marketing or sale of the goods produced by or provided by or belonging to the client, more so, as this commission is not linked to the goods sold by the Distributor, but is linked to the goods purchased by the Distributor from Amway during a month and is i....

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....by Amway on being sponsored by the Distributor. For quantifying the Service tax demand on the commission received from Amway on the volume of purchase made by the distributors sponsored /enrolled by a particular distributor i.e. the Distributor's sales group, these matters would have to be remanded to the Original Adjudicating Authority. 14. Another objection raised by the appellants in Appeals Nos. ST/138 and 139/2009, ST/406/2010, ST/522 to 525/2010, ST/257, 259, 433, 473, 502, 580, 1123, 1383, 1781 & 1802/2011, ST/56, 86, 126, 645/2012 and ST/1723-1724, 2337 and 2810/2012 and the respondents in Appeals Nos. ST/851 to 854, 863, 864, 865, 866, 867, 868, 869, 870 and 878/2012 is that the assessees are individuals and during the per....