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2019 (1) TMI 379 - AT - Service TaxBusiness Auxiliary service - Liability of Service Tax - service of Commission Agent to Indian Service Recipient i.e. Amway Enterprise in USA - appellant is a Non-Resident Indian - who is liable to pay tax, appellant or service recipient? - Held that:- An individual or a proprietor or a proprietorship concern cannot be charged service tax under BAS - There is no dispute that the appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, the service tax under BAS is not payable by such individual - reliance placed in the case of PRATAP SINGH JYALA VERSUS COMMISSIONER OF CENTRAL EXCISE [2015 (12) TMI 819 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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