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2019 (7) TMI 1697 - AT - Service TaxCENVAT Credit availed by agents - Service Tax deducted by the IATA agent by giving them a commission in respect of sales - HELD THAT:- The credit has been taken by the appellant on certain invoice raised by the IATA agent. Ld. Counsel argued that they were providing services to IATA agent and receiving commission on which the IATA agent had paid Service Tax. They had taken credit on the said Service Tax - there is no merit in the said argument for the reason that if the appellant was providing service to IATA then it was responsibility of the appellant to pay Service Tax and not by IATA agents. Moreover if the appellant were providing services on the basis of commission to IATA agents, then IATA agents could have availed the credit in these circumstances. Appeal dismissed.
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