Category - , Service Tax

[Puneet]

under the category " business aux services" explantion was added to sub claue VII thereby defining the term comission agents so as to include agents providing services w-e-f 16-05-05. whether it can be said the before 16-05-5 commission agents providing services were specfically excluded. case laws if an can be refferred

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[Surender Gupta]

Services of commission agent were already taxable. Finance Act, 2005 has defined the term commission agent - for further clarification - See F.No.B1/ 6 /2005-TRU, dated 27th July, 2005