The court observed that the petitioner, though mentioned in the agreement, is not a party to the contract of supply of electricity by PTC to the Bangladesh Board.

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.

The scheme was introduced in the month of October 2025. This intends to reduce long litigation while unlocking blocked revenue.