Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2000 - AT - Service TaxLiability of Service Tax – BAS - direct service tax liability or not due to reverse charge on recipient of services – Received brokerage from LIC Distributor for providing service of distribution of mutual - Service tax liability was on the recipient under Rule 2(1)(d)(vi) – Department contends that Appellant was not a distributor of mutual fund or an agent of such distributor and therefore Rule 2(1)(d)(vi) is not applicable thus liable to service tax. Held That:- Appellant was not distributor of mutual fund or agent thereof; was promoting and marketing the services provided by LIC Distributor and in no way was involved in distribution of mutual fund; service rendered was covered under BAS – Contention of Appellant that it was under bona fide belief that it was not liable to service tax is totally untenable – Demand confirmed invoking extended period of limitation - Decided against the assessee.
|