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Commission payable under which category, Service Tax |
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Commission payable under which category |
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We have pay the commssion to our agent against sale of our products. The agent is liable to pay the service tax towards which he receive the commission? under which catagory of services? pls. provide the notification/circular.
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An agent who receives commission on sale of goods is required to pay service tax under the category of Business Auxiliary Services. You may visit the "Taxable Service" section for more details and relevnat informations, notificatiins, circulars etc.
The Services of Commission agent will fall under Business Auxiliary Services. Please refer Circular no 59/8/2003 dt 20-6-2003 for details
Business Auxiliary Services
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