Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Nature of activity - multi-level marketing of the goods - the ...


Court Rules Multi-Level Marketing Primarily Involves Goods Sales, Not Business Support Services for Commerce.

June 15, 2019

Case Laws     Service Tax     AT

Nature of activity - multi-level marketing of the goods - the appellant has adopted a marketing strategy for sale of its product - The activity undertaken by the appellant is primarily a sale of goods and there is no element of Business Support Services for Business or Commerce.

View Source

 


 

You may also like:

  1. This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

  2. Multi-level marketing company - Service of providing various marketing materials for the purpose of marketing of their (the appellant's) products - prima facie case is...

  3. Business Auxiliary Services (BAS) - activity of providing Multi Level Marketing to its principal - the demand for extended period of limitation cannot be sustained - AT

  4. Providing multi level marketing services - the activity is falling under the category of ‘Business Auxiliary Services’ - demand confirmed for the normal period of...

  5. Classification of services - Works Contract Service or not - Construction / Building of Multi-Level Car Parking (MLCP) built by the appellant at New Delhi Airport...

  6. Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - multilevel marketing scheme (MLM) - service tax demand in respect of...

  7. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  8. Levy of VAT (tax) - Turnover of old machinery and equipment after the closure of business - The central contention is the interpretation of the amended definition of...

  9. Insurance company computing income u/s 44 is not required to include profits from sale of investments for periods prior to 01.04.2011 as per Rule 5, aligning with...

  10. Business Auxiliary Services - multi level marketing services - the service tax is not leviable on the commission earned by the distributor on the basis of the volume of...

  11. Valuation of imported goods - Integrated Circuits - The ultimate use of the imported goods cannot be criteria for deciding the valuation. Every business man is free to...

  12. Computation of LTCG - Based on a reading of Section 50CA of the Act, it is clear that where the actual sale consideration on transfer of unlisted equity shares is less...

  13. The High Court examined the method of valuation of stock and the application of the principle of consistency and regularity. It held that while the principle of...

  14. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

  15. Levy of VAT on sale of Business - AO was completely wrong in thinking that the sale of a business as a whole is taxable simply because such a sale also involves a sale...

 

Quick Updates:Latest Updates