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2018 (3) TMI 502 - AT - Service TaxBusiness auxiliary services - foreign commission agent - The department was of the view that commission of 1.8% received is subject to levy of service tax - Held that: - M/s.Wega has appointed the appellants to provide service of co-ordinating the shipments and for liaison work. M/s.Wega has offered to pay 1.8% of the invoice value as remuneration for the services - Though the amount is paid by the local manufacturers to the appellants, this amount belongs to M/s.Wega as the local manufacturers pays only 3.2% and retain the balance to be paid to appellant - the said amount is out of the purview of taxable services - appeal allowed - decided in favor of appellant.
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