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2010 (12) TMI 898 - AT - Service TaxWhether the services of business auxiliary service received by the respondent from the commission agents appointed abroad can be treated as their input service - service received by the respondent is of commission agent appointed by them abroad who secure the export orders from them - Held that:- service of commission agent is a service of the sale promotion and would be covered by the definition of ‘input service’. In any case, the activities relating to business are also covered by the definition of ‘input service’ and the service received from the agents for securing export orders would certainly cover by the term activity relating to business, there is no infirmity in the impugned order, stay application is dismissed.
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