Commission payable under which category

[Vijay Chitte]

We have pay the commssion to our agent against sale of our products. The agent is liable to pay the service tax towards which he receive the commission? under which catagory of services? pls. provide the notification/circular.

AI Summary

Business Auxiliary Services: commission received by sales agents is subject to service tax under established guidance.
Commission earned by sales agents is taxable under Business Auxiliary Services, creating a service tax liability for the commission recipient; departmental circulars and taxable service guidance provide the applicable administrative directions and compliance framework.