TaxTMI 
TaxTMI 
2026 (4) TMI 1076
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.... dated 10.03.2026 is perused which reads as:- "Proxy counsel has requested adjournment as the arguing counsel is not present today due to medical reasons. Appeal is adjourned to 01.04.2026. Since it was already a last opportunity, it is clarified that any future failure will result in disposal of appeal based on its own merits." 2. In view of the said directions and in the absence of any cogent reason in the written request filed today, we refrain ourselves to adjourn the matter any further. In compliance of directions of Hon'ble Supreme Court in the case of Balaji Steel Rolling Mills versus Commissioner of Central Excise, Customs reported as 2014 (310) ELT 209, we proceed to decide the appeal on merits. 3. We have heard the ....
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....and appropriate rates and the proportionate penalties. The said proposal was initially confirmed vide Order-in-original No. 43/2018-19 dated 5.7.2018. Appeal against the said order has been rejected vide Order-in-Appeal no. 366/2019 dated 07.10.2019. 5. We have also perused the decisions relied upon by the learned DR in the case of Harvinder Kaur Malhotra (supra). The appellant, therein, was observed to have been engaged in the activity of marketing or sale of goods belonging to Amway and a commission received for the same. Same is the fact for the present appeal. In the present appeal also, the commission is linked to the performance of the appellant as well as group and it has already been held to be treated as consideration for render....
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....y operate their business of selling of their products under a Business Plan called Multi-Level Marketing. As per the "Business Starter Guide of Amway India Enterprises Pvt. Ltd." placed on record, they appoint Distributors, who purchase their products and sell the same at the price not exceeding the MRP fixed by the Amway. The Distributors, in turn, can sponsor a second level of distributor who are also appointed as distributors by Amway and besides selling the Amway products purchased Amway, they also promote the marketing of the Amway products. As per the Amway Business Plan, a distributor has three streams of income - (a) a distributor of Amway products purchases the products from Amway at the Distributions' Acquisition Price (DAP) and s....
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....Auxiliary Service is taxable. The term "Business Auxiliary Service" is defined under Section 65(19) of the Finance Act, 1994 as under:- "Section 65(19) : "Business auxiliary service" means any service in relation to,- (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "service in relation to promotion or marketing of service provided by the client" includes any service provided in relation to promotion or marketing of games of chance, organized, conducted or promoted by the client, in what....
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....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 cannot 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 in the nature of volume discount. Therefore, no service tax is chargeable on the profit earned by the distributors from sale of the goods in ret....
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....urchase 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 period till 30-4-2006, Service tax was chargeable only on the services provided to a client by a commercial concern in relation to Business Auxilia....