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2012 (6) TMI 214 - CESTAT, NEW DELHIBusiness Auxiliary Service - appellant received commission from Jaipur Golden Transport Company – Held that:- agreement between the appellant and Jaipur Golden Tpt. Company shows that later was engaged in transport business and the former was engaged in booking goods for the former. There was also prohibitory clause i.e. clause (2) refraining the appellant from carrying out such activity for any other transport. The appellant was getting commission @ 6.5 per cent of the booking amount. All these features clearly suggest that appellant’s earning was linked with transport charges extending its helping hand for marketing the service of M/s. Jaipur Golden Transport Company, appeal is dismissed - Decided against the assessee.
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