Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (3) TMI 1283

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... With regard to the submission of the appellant that the service tax should be levied on the actual commission earned by the appellant, that neither there is any agreement, of any correspondence exchanged between the appellant and the bus owners providing for the actual commission payable to the appellant for providing such service. Thus, in absence of any documentary evidence, the plea raised .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate appearing for the appellant submits that show cause notice has not mentioned the specific head under which the service is taxable under the Business Auxiliary Service . It is his submission that in absence of specific mention of the clause in the show cause notice, the demand cannot be confirmed against the appellant. It is further submitted that the commission on account of booking of l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... djudication order has categorically held that the activities provided by the appellant should fall under the sub-clause (vi) of the definition of Business Auxiliary Service . Since the authorities below have confirmed the service tax demand under sub-clause (vi) of the definition of Business Auxiliary Service , under which the activity provided by the appellant is squarely covered, we do not fin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates