{"id":2201,"date":"2016-02-22T13:01:41","date_gmt":"2016-02-22T07:31:41","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=2201"},"modified":"2021-12-17T18:15:31","modified_gmt":"2021-12-17T12:45:31","slug":"corporate-and-professional-update-february-17-2016","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/","title":{"rendered":"corporate and professional update february 17, 2016"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac76d1e1b46f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac76d1e1b46f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/#CORPORATE_PROFESSIONAL_UPDATE_FEBRUARY_17_2016\" >CORPORATE &amp; PROFESSIONAL UPDATE FEBRUARY 17, 2016<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/#SERVICE_TAX_ON_MULTI-LEVEL_MARKETING\" >SERVICE TAX ON MULTI-LEVEL MARKETING<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/#Profit_margin\" >Profit margin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/#Buying_Commission\" >Buying Commission<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/#Read_our_articles_Top_Taxation_Relaxation_to_MSMS\" >Read our articles: \u00a0Top Taxation Relaxation to MSMS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-february-17-2016\/#Highlights_of_International_Taxation\" >Highlights of International Taxation<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\"><\/h3>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #000080;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/Untitled297.png\" rel=\"attachment wp-att-1620\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1620\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/Untitled297-300x152.png\" alt=\"Untitled297\" width=\"798\" height=\"404\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/Untitled297-300x152.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/Untitled297.png 599w\" sizes=\"auto, (max-width: 798px) 100vw, 798px\" \/><\/a><\/span><\/strong><\/h3>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_PROFESSIONAL_UPDATE_FEBRUARY_17_2016\"><\/span><strong><span style=\"color: #000080;\">CORPORATE &amp; PROFESSIONAL UPDATE FEBRUARY 17, 2016<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SERVICE_TAX_ON_MULTI-LEVEL_MARKETING\"><\/span><strong><span style=\"color: #ff6600;\">SERVICE TAX ON MULTI-LEVEL MARKETING<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Multi-Level Marketing (MLM) is a marketing strategy in which the distributor is compensated for the sales of the other salespeople that they recruit. This recruited sales force is referred to as the participant&#8217;s &#8220;downline&#8221;, and can provide multiple levels of compensation.<\/p>\n<p style=\"text-align: justify;\">In this model, distributors sell products directly to consumers by means of relationship referrals or by encouraging others to join the company as a distributor. In this model, usually three kinds of incentives\/rewards are earned by the distributor-<\/p>\n<ul style=\"text-align: justify;\">\n<li>Profit margin earned on sale of goods purchased from the MLM company (hereafter referred to as \u201ccompany\u201d);<\/li>\n<li>Incentive received for buying certain quantum of goods; and<\/li>\n<li>Consideration for identification of persons who can further be appointed as distributors.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Recently, in case of Smt. A. Vijaya vs. Commissioner of Central Excise, Salem (2016) (Chennai- CESTAT), while discussing the taxability of MLM model honorable tribunal held that:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n<h3><span class=\"ez-toc-section\" id=\"Profit_margin\"><\/span><span style=\"color: #00ccff;\"><strong>Profit margin<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Sale of goods by distributors to the seller is not in the nature of service but is in the nature of sale of goods, on which VAT is applicable because after sale, those products cease to belong to the company, but belong to the Distributor. Hence Service Tax is not applicable.<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n<h3><span class=\"ez-toc-section\" id=\"Buying_Commission\"><\/span><span style=\"color: #00ccff;\"><strong>Buying Commission<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Incentive received for quantum of goods purchased by the distributor from the company is in the nature of voluble discount. Hence, outside the ambit of Service Tax.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #00ccff;\"><strong>Downline Marketing<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The activity of a Distributor of identifying distributors is considered as Business Auxiliary service on which Service tax will apply.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:\u00a0<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Read_our_articles_Top_Taxation_Relaxation_to_MSMS\"><\/span>Read our articles: \u00a0<a href=\"https:\/\/carajput.com\/blog\/relevant-parts-of-the-honorable-fm-press-conference\/\">Top Taxation Relaxation to MSMS<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Highlights_of_International_Taxation\"><\/span><a href=\"https:\/\/carajput.com\/blog\/international-taxation\/\">Highlights of International <\/a><a href=\"https:\/\/www.caindelhiindia.com\/blog\/presumptive-taxation-section-44ad-44ada-44ae\/\">Taxation<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE &amp; PROFESSIONAL UPDATE FEBRUARY 17, 2016 SERVICE TAX ON MULTI-LEVEL MARKETING Multi-Level Marketing (MLM) is a marketing strategy in which the distributor is compensated for the sales of the other salespeople that they recruit. This recruited sales force is referred to as the participant&#8217;s &#8220;downline&#8221;, and can provide multiple levels of compensation. In this &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,4],"tags":[4063,4066,4064,4062,4065],"class_list":["post-2201","post","type-post","status-publish","format-standard","hentry","category-gst","category-indirect-tax","tag-downline","tag-business-auxiliary-service","tag-mlm-company","tag-multi-level-marketing-mlm","tag-quantum-of-goods-purchased"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"corporate &amp; professional update February 17, 2016, service tax on multi-level marketing, highlights of international taxation\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"downline,business auxiliary service,mlm company,multi-level 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