Service Tax - clarification regarding 'Commission' covered under 'Business Auxiliary Service' - reg.

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..... 008 Subject : Service Tax - clarification regarding 'Commission' covered under 'Business Auxiliary Service' - reg. Please refer to your letters V(ST)/15-96/Commissioner/BIL/2008/Adj dated 10.10.2008 and others on the subject mentioned above. 2. The matter regarding levy of service tax under the head 'Business Auxiliary Service' on the 'Commission' received by the Directors of the company .....

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..... ployer to an employee, even if it is termed as commission, would not be treated as 'commission' mentioned under the definition of business auxiliary service and service tax would not be leviable on such amount. 3. In view of the above clarification, pending issues may be resolved in line with the above. GAUTAM BHATTACHARYA Commissioner (ST) - Circular - Trade Notice - Public Notice - Instr .....

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