Tulip Global (P) Ltd. v. CCE - Taxpublishers.in

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The Tax Publishers 2020 TaxPub(ST) 0034 (CESTAT-Del) IN THE CESTAT, NEW DELHI BENCH DILIP GUPTA, PRESIDENT & C.L. MAHAR, (TECHNICAL MEMBER) Tulip Global (P) Ltd. v. CCE Service Tax Appeal No. 52825 of 2015/DEL Final Order No. 53597/2018/DEL 16 November, 2018 Appellant by: A.K. Batra, C.A. and Ms. Swati Garg, Advocate Respondent by: Amresh Jain, Authorised Representative (Departmental Representative) ORDER *C.L. Mahar, (Technical Member)* The brief facts of the matter are that the appellant is engaged in the business of selling business kits containing suit lengths under multi-level marketing business plan. Under this plan, the persons desirous of purchasing the business kit become distributor of the appellant after filling and submitting the distributor application form. The appellant issues a receipt to the distributors towards purchase of business kits who can, if satisfied, introduce two persons who purchase business kits and in turn also become a distributor. The business kits primarily contains only the suit length and distributor forms will get discount from the given price of the suit length. If a person after becoming a distributor sells the suit length to persons, he will also get some commission from the appellant. The appellant introduced two types of business kits containing the following goods and distributorship application :-- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2020 TaxPub(ST) 0034 (CESTAT-Del)

IN THE CESTAT, NEW DELHI BENCH

DILIP GUPTA, PRESIDENT & C.L. MAHAR, (TECHNICAL MEMBER)

Tulip Global (P) Ltd. v. CCE

Service Tax Appeal No. 52825 of 2015/DEL

Final Order No. 53597/2018/DEL

16 November, 2018

Appellant by: A.K. Batra, C.A. and Ms. Swati Garg, Advocate

Respondent by: Amresh Jain, Authorised Representative (Departmental Representative)

ORDER

C.L. Mahar, (Technical Member)

The brief facts of the matter are that the appellant is engaged in the business of selling business kits containing suit lengths under multi-level marketing business plan. Under this plan, the persons desirous of purchasing the business kit become distributor of the appellant after filling and submitting the distributor application form. The appellant issues a receipt to the distributors towards purchase of business kits who can, if satisfied, introduce two persons who purchase business kits and in turn also become a distributor. The business kits primarily contains only the suit length and distributor forms will get discount from the given price of the suit length. If a person after becoming a distributor sells the suit length to persons, he will also get some commission from the appellant. The appellant introduced two types of business kits containing the following goods and distributorship application :--