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2014 (8) TMI 341 - CESTAT NEW DELHIBusiness Auxiliary services - Commission agent - Whether the respondent is to be considered as dealer or as Commission agent - Held that:- Revenue has reiterated the ground that in as much as the respondent was earning out of the concerned deals, it is to be considered as Commission agent. However, in majority of the deals Revenue has accepted that they were out-rightly purchasing and selling the goods but have contended that in some cases they have acted as commission agent. However, there is virtually no evidence on record to show that the respondent acted as commission agent. The allegation made by the Revenue is only a bald allegation without support of the evidence - Decided against Revenue.
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