New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 624 - CESTAT MUMBAI

2016 (6) TMI 624 - CESTAT MUMBAI - TMI - Business Auxiliary Services - commission received towards disbursement of salary of Government teachers - Held that:- the very same issue in the appellant s own case is reported as Janata Sahakari Bank Ltd. Vs. Commissioner of Central Excise, Pune-III - [2015 (5) TMI 635 - CESTAT MUMBAI], this Tribunal has held that commission received by the appellant from the Government of Maharashtra for disbursement of government teachers salary, cannot be charged to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der-in-Original No. PIII/STC/AC/83/2011 dated 28.11.2011, rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant is providing services under Banking and Other Financial Services and is also providing service of Commission Agent for disbursement of salary of Government teachers. The department contended that the commission received towards disbursement of salary of Government teachers, falls under the provision of "Business Auxiliary Services" accordin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-MUM, this Tribunal has held that commission received by the appellant from the Government of Maharashtra for disbursement of government teachers salary, cannot be charged to Service Tax. The operative portion of the judgment is as under:- 6. On considering the submissions made by both sides, we find that the lower authorities were error in holding that appellant would fall under the category of commission agent and the amount received by them from the Government of Maharashtra through Zilha Par .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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