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2019 (6) TMI 1020 - CESTAT AHMEDABADBusiness Auxiliary Service - amount received as commission towards sale of the goods - HELD THAT:- There is no transaction of commission between the seller of the goods and the appellant. The appellant is financing the sale value on behalf of the buyer of the goods and making payments to the sellers of the goods. It is absolutely clear that the amount received by the appellant is not commission but only the charges towards financing the fund to the buyer. Therefore, the same does not qualify as commission particularly under Business Auxiliary Service. Hence, the demand confirmed under the head of Business Auxiliary Service is not sustainable. Appeal allowed - decided in favor of appellant.
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