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2017 (9) TMI 1491 - AT - Service TaxLevy of service tax - services provided by an authorized person to Member of a recognized association - whether the service is classifiable under Business Auxiliary Services? - Held that: - Having established that the appellant renders Business Auxiliary Services to M/s. Geojit BNP Paribas Financial Services and M/s. Geojit Comtrade Ltd. with the former being privileged for special treatment and exclusion, thereby, from taxability owing to specific provisions, and it being clear that sub-brokers in the commodities trade not enjoy the same privilege, the services rendered by appellant to M/s. Geojit Comtrade Ltd. is liable to service tax - demand upheld - appeal dismissed - decided against appellant.
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