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2016 (3) TMI 110 - CESTAT NEW DELHIClassification of commission - Whether under Clearing and Forwarding Agents or Business Auxiliary Service - Respondents as per agreement were appointed as agents to assist procuring at best possible price and identifying vendors for medical equipment products for which they received commission - as per the agreement, respondents were appointed as agents exclusively for assisting in procuring the specified products at most attractive prices, by identifying suitable vendors for which a commission at the rate of 8% of the purchase amount was agreed. Therefore, such activity clearly falls within the definition of BAS. But BAS services provided by Commission agents were outside the purview of levy of service tax till 8.7.2009. So, no demand can be raised as barred by limitation also. - Decided against the revenue
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