Business auxiliary service (BAS) - Transaction in the nature of ...

Garment Export Transaction Not Business Auxiliary Service; No Commission, No Service Tax Due, Principal-to-Principal Basis.

July 6, 2023

Case Laws     Service Tax     AT

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 terms of payment would not mean that ‘commission’ was paid by the seller. There is no third person who can be said to be acting an agent and the goods were undoubtedly sold on a principal to principal basis - Demand was rightly dropped - AT

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