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2018 (4) TMI 1395 - AT - Service TaxClassification of services - appellant received magnesium sulphate from M/s. Annai Chemicals, Mettur and Calcined Magnesite from M/s. Ramakrishna Mines, Salem and sold the same to customers and received commission from their principals - whether classifiable under or under BAS? - Held that: - The appellants have been appointed as consignment commission sales agent on behalf of their principal. It is clearly mentioned as ‘Commission Sales Agent’ in the agreement and not as ‘Clearing and Forwarding Agent’ - on the commission received the appellant has been discharging Service Tax under BAS with effect from 9-7-2004 when such commission agent activities became taxable - appeal allowed - decided in favor of appellant.
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