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1. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

2. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

3. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

4. Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

5. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

6. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

7. Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...

8. Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

9. Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the...

10. CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the...

11. Determination of income - Commission income or trading activity - addition to the returned income by taking 8% net profit on turnover - in case the assessee would have...

12. Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee...

13. Classification of services - commission agent for distribution of products of Bunge in designated territory. - appellant cannot be brought within the fold of clearing...

14. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

15. Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under...