9911796707
TMI Blog2019 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... the noticee. The tax dues declared by the appellant under VCES is appropriate - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50478 of 2016 [DB] - Final Order No: 50597/2019 - Dated:- 15-4-2019 - Mr. Justice Dilip Gupta, President And Mr. Bijay Kumar, Member (Technical) Ms. Priyanka Goel, Advocate for the appellant Shri R K Manjhi, Authorized Representative ORDER Per Bijay Kumar 1. This order seeks to assail the Order in-Original No. JOD-EXCUS-000-COMM-002 dated 30.04.2015 (herein after refer to as impugned order). In the impugned order learned Commissioner has confirmed the demand raised against the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lse, and therefore, the proceedings have rightly initiated under Section 111 of the Scheme. 3. Learned Advocate on behalf of the appellant submits that the appellant is engaged in providing service of multi level marketing business and has received commission from M/s Tulip Global Private Limited, for products distributed by them. It was also submitted that the appellant is not promoting or marketing any branded services of M/s Tulip Global Private Limited, and therefore, they have rightly availed the benefit of the SSI exemption Notification No. 06/2005-ST(supra). Learned Advocate also submits that the present case is squarely covered by the decision of Hon ble Tribunal Delhi in case of M/s Charanjeet Singh Khanduja and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he products of Amway and they are not marketing or promoting any taxable service which is branded and the brand name belongs to another person. Marketing or sale promotion of branded products by a person/commission agent does not amount to providing branded service by him and hence, marketing or sales promotion of a branded products does not come under the exclusion category as mentioned in the proviso to notification No. 6/05-ST. In this group of cases, the eligibility of the Distributors (assessee) for the exemption Notification No. 06/2005-ST has not been examined and for this purpose also, these matters have to be remanded to the Original Adjudicating Authority. 7. We are, therefore, of the opinion that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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