2008 (11) TMI 100 - AT - Service Tax

Appellate tribunal upholds commission agent's entitlement to service tax benefit under notification No. 13/2003-S.T.

The appellate tribunal in Ahmedabad rejected the Revenue's appeal regarding service tax demanded from the respondent, a commission agent. The tribunal ... Demand raised under category of business auxiliary services - Procurement of orders from various buyers - once the order executed, they were getting commission - to earn more commission, respondents were promoting the products of various - they get the commission only when the product was purchased – activities of the appellants shows that they are mainly providing services of commission agents - assessee entitled to the benefit u/not. 13/2003-S.T. – revenue appeal is rejected The appellate tribunal in Ahmedabad rejected the appeal filed by the Revenue regarding service tax demanded from the respondent, who claimed to be a commission agent. The tribunal upheld the decision that the respondent was entitled to benefit under notification No. 13/2003-S.T. The activities of the respondent were mainly that of commission agents, with sales promotion done to earn more commission. The appeal was rejected.