Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

C.C.E. Ghaziabad Versus M/s International Electron Devices Ltd.

2016 (3) TMI 110 - CESTAT NEW DELHI

Classification of commission - Whether under Clearing and Forwarding Agents or Business Auxiliary Service - Respondents as per agreement were appointed as agents to assist procuring at best possible price and identifying vendors for medical equipment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at the rate of 8% of the purchase amount was agreed. Therefore, such activity clearly falls within the definition of BAS. But BAS services provided by Commission agents were outside the purview of levy of service tax till 8.7.2009. So, no demand can .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or the Petitioner: Shri B.B. Sharma, DR For the Respondent: None ORDER PER: SULEKHA BEEVI C.S. The appeal is filed by Revenue challenging the impugned order passed by Commissioner (Appeals) which set aside the levy of Service Tax on Clearing and Forw .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed as agents to assist procuring at best possible price and identifying vendors for medical equipment products. The respondents received commission for these activities. A show cause notice was issued alleging that these services would fall within th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvice tax demand and penalty classifying the services under the category of Clearing and Forwarding Agent Services. In appeal the Commissioner (Appeals) set aside the same observing that the appellants have not performed any activities of C&F age .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the goods and execution of order which are activities coming under C & F agents service. 4. Against this, the submissions on the side of respondents is that their activities would fall under Business Auxiliary Service which was not taxable duri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d not fall under any of these alleged services. 5. We have perused the records and considered the submissions made by both sides. The basic issue is whether during the period 2001-02 the activities for which the respondents received Commission would .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version