Nature of Activity - provision of services or mere profit ...

Service Tax Applicable on Profit-Sharing Considered as Business Auxiliary Service Under Agreed Terms.

March 25, 2017

Case Laws     Service Tax     AT

Nature of Activity - provision of services or mere profit sharing arrangement - The amount received by the appellants, though called as “profit sharing” is only a consideration from the agents for promoting the business at agreed terms and is therefore very much a business auxiliary service - liable to service tax - AT

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