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under the category ' business aux services' explantion was added to sub claue VII thereby defining the term comission agents so as to include agents providing services w-e-f 16-05-05. whether it can be said the before 16-05-5 commission agents providing services were specfically excluded. case laws if an can be refferred

AI Summary

Commission Agents Taxable Before May 16, 2005: Clarification on Business Auxiliary Services and Finance Act, 2005 Definition. A query was raised regarding the taxation of commission agents under the category of 'business auxiliary services,' specifically questioning if commission agents were excluded from service tax before May 16, 2005. A response clarified that commission agent services were already taxable prior to this date. The Finance Act, 2005, merely provided a definition for 'commission agent.' For further details, reference was made to a specific document, F.No.B1/6/2005-TRU, dated July 27, 2005.