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2015 (12) TMI 273 - AT - Service TaxDischarge of service tax liability - Business Auxiliary Service - Held that:- amount received by the appellant has been recorded as an income under the category of commission; hence, service tax liability arises under the “Business Auxiliary Service”. The lower authorities have rejected the contention raised by the appellant that no service tax liability arises on this amount on the ground that once the appellants received commission, they are liable to discharge the service tax liability. - appellant is transporting sugarcane from the farmers fields to the sugar factory and the ratio of the Tribunal decision in the case of Dnyaneshwar Trust (2014 (1) TMI 90 - CESTAT MUMBAI) will directly apply. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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