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2017 (7) TMI 407 - AT - Service TaxBusiness Auxiliary Services - Subvention charges - taxability - Held that: - the appellant had received the full commission amount from the bank for providing the business auxiliary service and that the subvention charges were debited by the bank from the appellant’s account in order to pay the same to its customers. Such subvention charges collected are part of the commission, which falls under the taxable category of ‘business auxiliary service’ - the Tribunal in the case of Commissioner of Service Tax, Mumbai Vs. J.M.D. Marketing Pvt. Ltd. [2013 (10) TMI 1446 - CESTAT MUMBAI] has held that the assessee would be liable to pay service tax on gross amount of commission received from banks for marketing of products - for computation of the service tax liability within the normal period, the matter is remanded back to the adjudicating authority for quantifying the service tax demand - appeal allowed by way of remand.
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