The bench noted that the order of the Assessing Officer clearly made it known to the dealer that the spirits are liable to tax at 12.5% in terms of Section 5(1)(e) of the Act and this is so indicated in the order of the Assessing Authority.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

This is part 2 of the annual round-up that provides an analytical summary of the key Corporate law rulings of the National Company Law Appellate Tribunal (NCLAT) reported on Taxscan.in in 2025.