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2017 (10) TMI 136 - AT - Service TaxCommission, incentives and profit/ overriding commission - taxability - appellant is authorised dealer of Mahindra and Mahindra Ltd. and engaged in purchase and sale of vehicles - whether the activities would be considered as provision of BAS under Section 65(19) of Finance Act or not? - Clearing and forwarding agent service - Held that: - all the receipts received by the appellant herein by whatever name called-commission, incentive, overriding commission are received by way of trade discount, are by way of dealership arrangement on principal to principal basis - SCN is unsustainable - appeal allowed - decided in favor of appellant.
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