Home Highlights August 2018 Year 2018 This

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1. 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

2. Demand - Franchise services - Demand of service tax upheld - Exemption in respect of computer training denied as not available in respect of franchise service

3. Benefit of exemption - commission earned from auctioning of flowers - principal agent relationship - agricultural produce or not - The commission earned from auctioning...

4. 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...

5. Valuation - The reimbursement made by the principal to the C&F Agent on account of various expenses do not form part of amount chargeable to Service Tax

6. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

7. TDS on the activity of super stockist of Chemists & Druggists - Principal to Principal relationship or Principal to agent relationship

8. 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...

9. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

10. Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.