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2011 (8) TMI 199 - CESTAT, NEW DELHIDemand - business auxiliary services - The Revenue entertained a view that such services are in the nature of promotion and marketing services for the banks and fall under the category of business auxiliary services . As such, the commission received by them is liable to be taxed - the show cause notice has relied upon the certificate from the banks giving quantum of total payout without indicating as to whether the entire payout was received by the appellants or only a part was received by the appellants or other part was received by the customers of the appellants. The above position would become clear from the TDS certificate issued by the bank, which would admittedly relate to the quantum of commission received by the assessee themselves. Inasmuch as neither of the authorities below have verified the commission amount stated in the TDS certificate, which we think would be the correct basis for arriving at the correct value of the services rendered by the appellants - matter remanded to examine the facts and details.
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