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2018 (3) TMI 1283 - CESTAT NEW DELHIBusiness Auxiliary Service - booking of luggage on behalf of the bus owners - Held that: - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of “Business Auxiliary Service. With regard to the submission of the appellant that the service tax should be levied on the actual commission earned by the appellant, that neither there is any agreement, of any correspondence exchanged between the appellant and the bus owners providing for the actual commission payable to the appellant for providing such service. Thus, in absence of any documentary evidence, the plea raised by the appellant cannot be accepted. Appeal dismissed - decided against appellant.
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