Case Law Analysis
|Custom, Excise & Service Tax Tribunal
MLM Activities = Sale of Goods, Not Business Auxiliary Service; Demand Based Solely on Form 26AS Invalid : CESTAT Kolkata
CESTAT Kolkata rules that multi-level marketing operators are engaged in the sale of goods, not taxable services, rendering demands for service tax based solely on Form 26AS without corroborating evidence legally unsustainable. This sets a vital precedent for MLM distributors nationwide, shielding them from arbitrary tax assessments rooted in income tax data alone.