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2008 (5) TMI 272 - AT - Service TaxClaim for exemption under Notification No. 13/2003-S.T., dated 20-6-2003 which exempted commission agent who causes sale or purchase of “goods” and not “services” - appellant had provided services of networking, marketing, sales and distribution of services of M/s. Tata Teleservices Ltd. and had earned commission - appellants had caused sale of “services” and not of “goods” and hence not covered under the definition of “commission agent” for the purpose of availing exemption under Notification No. 13/2003 - appellant is eligible for the benefits of the Amnesty Scheme and therefore no penalty is imposable – appeal is allowed in part
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