Home Highlights August 2014 Year 2014 This

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1. Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

2. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

3. Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

4. CENVAT Credit - whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by...

5. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

6. Business auxiliary service (BAS) - Transaction in the nature of commission or not - export of garments - Mere use of the word ‘commission’ in the clause dealing with...

7. TDS on payment to non-residents - disallowance of sales commission to foreign agents - income from services of the non-residents of procuring orders are not chargeable...

8. Cenvat credit - Input Services - Rule 2(l) would also cover the services of procuring sale orders through commission agent. - AT

9. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

10. Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the...

11. Real estate agent service - contract between parties is of principal to principal relationship or agent to principal - There is no consideration defined and/or provided...

12. Demand of service tax - Exemption to the principal would be available to the agent also.

13. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

14. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

15. CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT