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2019 (5) TMI 658 - AT - Service TaxClassification of services - Business Auxiliary services or not - society commission received for procurement of sugar through various societies formed at district level which controlled the sale of sugarcane by the farmers to the appellant - HELD THAT:- Under Business Auxiliary Service, commission is treated as consideration when such commission is received for promotion or marketing of sale of goods or for providing service or for providing Customer Care Service or for arranging procurement of goods for the clients. In the present case appellant is not engaged in promotion of any sale of goods on behalf of anybody else, nor any service, nor any activity being undertaken on behalf of the clients. Clear meaning of the transaction is that when sugarcane is purchased by the appellant, some amount is received back from the seller of the sugarcane. It clearly means that it is a type of discount. Thus, the appellant had provided any ‘Business Auxiliary Service’. Appeal allowed - decided in favor of appellant.
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