The bench noted that similar issues were challenged before the High Court. Additionally, the matter is also pending before the Supreme Court. In such a situation, the court found it not proper to provide a verdict on the same

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 Delhi High Court said that just because there is no proof of sending a hearing notice, it does not automatically mean natural justice was violated, especially in fake ITC cases.