Business Auxiliary Service - the appellant, as a contractor, has ...

Service Tax on Commission for Collecting Levies Deemed Unsustainable for Non-Business Government Entities.

June 15, 2018

Case Laws     Service Tax     AT

Business Auxiliary Service - the appellant, as a contractor, has engaged in collecting statutory levies on behalf of the Government department (CTD)/ statutory authority (NHAI) neither of whom are engaged in business - the levy of Service Tax cannot be sustained on the Commission retained by the appellant.

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