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2014 (5) TMI 723 - AT - Service TaxCENVAT Credit - input services - commission given to the commission agents for sale of their final products - Held that:- Appellant is manufacturer of electric motors and utilises the services of commission agents for sale of their final products. The commission agent receives the commission for sale of goods and for services rendered, discharges the service tax liability. In my considered view, the activities of the commission agent in selling products of the appellant would be covered under Rule 2(l) - appellant has made out a prima facie case for waiver of pre-deposit of amounts involved. - STay granted.
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