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2019 (8) TMI 209 - AT - Service TaxTaxability - consideration received as ‘commission agent’ - N/N. 13/2003-ST dated 20th June, 2003 - HELD THAT:- While the definition of ‘commission agent’ is of particular relevance to sale or purchase of goods on behalf of another person, the exemption is not restricted to the specific enumeration therein but to every activity of a ‘commission agent’. It would, therefore, appear, from a harmonious construction of the definition and the exemption notification, including the eligibility, that any ‘commission agent’, who deals in goods is not required to pay tax on any of the activities enumerated under section 65(19) of the Finance Act, 1994. Appeal allowed - decided in favor of appellant.
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