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2010 (2) TMI 650 - AT - Service TaxSharing of income - Business Auxiliary service – Receipt of commission for sale of vehicle and facilitating sale of insurance policy – MUL received commission from finance companies and discharged service tax liability under Business Auxiliary Service. Appellant received a part of this amount, which had suffered service tax. - Once tax is discharged on commission received from insurance company for provision of services to clients/buyers of vehicles, dealer who contributed for the same outcome not liable to pay service tax – Demand of service tax against dealer under BAS for receiving share of commission from intermediary not sustainable – Impugned order liable to be set aside
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