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2019 (2) TMI 672 - AT - Service TaxBusiness Auxiliary service - commission received - appellant had received commission from the union on which the income tax was deducted at source for which even a TDS certificate in Form-16A was issued - Held that:- The substance or the true relationship between the milk union and the appellant is what is to be looked into and not the way it appears. Reliance placed in the judgement of Hon’ble Supreme Court in the case of The Bhopal Sugar Industries Ltd. Vs. Sales Tax Officer, Bhopal [1977 (4) TMI 151 - SUPREME COURT OF INDIA], wherein, the Hon’ble Supreme Court while interpreting the terms of the agreement therein has held that what is to be looked into is the substance and not the form of it. The matter is remanded back to the file of the adjudicating authority, who shall pass a denovo order in accordance with law - appeal allowed by way of remand.
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