individuals or proprietary firms owned by individuals who are the distributors of Amway India Enterprises Pvt. Ltd. , New Delhi (hereinafter referred to as Amway). Amway ... markets its products through direct selling and for this purpose Amway appoint persons as distributors who buy the products to be marketed from Amway
Shoppers Stop.
g. Hon'ble Tribunal in the case of Amway India
Enterprises Pvt. Ltd. as upheld by Hon'ble Supreme
Court
Amway India Enterprises Pvt. Ltd vs C.S.T., Delhi on 14 May, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
West Block ... Order?
4
Whether Order is to be circulated to the Departmental authorities?
Amway India Enterprises Pvt. Ltd. .. Appellant
Vs.
C.S.T., Delhi . Respondent
Appearance
appellants undertook promotion/marketing/sale of goods belonging to M/s. Amway India Enterprises, New Delhi. The period involved in all the three appeals ... discharging service tax liability on the commissions received from M/s. Amway India Enterprises for undertaking promotion/marketing/sale of the goods. Accordingly, SCNs were
were conducting Educational Colloquiums
(seminar) for the distributors and prospective distributors of
Amway India Enterprises (P) Ltd. (hereinafter referred as
'Amway ... earning income by holding
Educational Colloquiums for the distributors of M/s. Amway.
They were selling tickets for entry to such educational
colloquiums to distributors
arrangement.
This decision, therefore, does not help the Department.
37. In Amway India Enterprises, the Tribunal observed that the distributors/ABOs have
not only been ... granted right to sell Amway products, but they have the representational
rights to sell such products. This was for the following reason:
12...........
Thus
2012 filed by the Revenue are
distributors of Amway India Enterprises Pvt. Ltd. Amway operate their
business of selling of their products under a Business ... called Multi
Level Marketing. As per the "Business Starter Guide of Amway India
Enterprises Pvt. Ltd." placed on record, they appoint Distributors
this contention, learned Authorised Representative placed reliance
upon the following decisions:
1)Amway India Enterprises Pvt. Ltd. Vs. Commissioner of S.T.,
Delhi15
2)Punjab ... arrangement. This
decision, therefore, does not help the Department.
37. In Amway India Enterprises, the Tribunal observed
that the distributors/ABOs have not only been
individual
lady, engaged in marketing and sale of consumer products of AMWAY
in the capacity of an authorized distributor. The appellant received
income from AMWAY ... amounting to Rs.
4,85,669/- on the commission received from Amway during the period
FY 2011-12 to FY 2015-16, in terms
facts are that the Appellant is engaged in distributing the
products of Amway India Enterprises Limited (Amway). The Department
formed a view that the Appellant ... engaged in the activity of promoting
sales/ marketing the products of Amway and earning commission for
such activity, and was therefore providing business auxiliary service
