2014 (1) TMI 38

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..... l submits that the benefit of Small Scale Notification No. 06/2005-S.T., dated 1-3-2005 talks about the taxable services under the brand name or trade name and does not talk about the services rendered towards the products. It is his submission that the commission received by them is for the sale of goods of ‘Amway’ and the said goods cannot be considered as a taxable service - prima facie the sai .....

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..... The above said amount of service tax and interest thereon has been demanded on the ground that the appellant is not eligible for the benefit of SSI exemption on the commission for the sale of the goods of products of M/s. Amway India . 3. Heard both sides and perused the record. 4. It is undisputed that the appellant is receiving commission for the sale of products of Amway . On a specific q .....

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