9911796707
TMI Blog2014 (11) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... f making any further deposit of the amount confirmed - Demand alongwith interest and penalties - appellants were distributor/marketing agency of M/s Forever Living India Pvt. Ltd. - Business Auxiliary service - service tax not paid on commission received - Held that:- the impugned demand is based on the amount of commission received by them under multilevel marketing scheme. So their plea that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose along with their appeal against Order-in-Appeal No. 45/ST/Appl/DLH-IV/2013 dated 4.7.2013 which upheld the order-in-original in terms of which a duty demand of ₹ 5,43,416/- was confirmed along with interest and penalties under Sections 77 & 78 of Finance Act, 1994. The appellants were distributor/marketing agency of M/s Forever Living India Pvt. Ltd. and were thus covered under Busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this plea was never put forth by them earlier. Indeed the issue is squarely covered against them vide CESTAT order in the case of Shri Surendra Singh Rathore & Others Vs. CCE, Jaipur-I - 2013 (3) ECS (224) (Tri.-Del), wherein it was held as under : "7.On analysis of the terms of conditions of similar agreements between the FSL and petitioners, the adjudicating authority confirmed the tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellate and adjudication orders are impeccable on this analysis and warrant no interference."
4.Thus, we find the issue is squarely covered against the appellants and we find no merit in their appeal. Accordingly, we waive the requirement of pre-deposit and dismiss the appeal. As a consequence, the Misc. application and stay petition also stand disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
|
