Category -

[Guest]

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

[Surender Gupta]

Services of commission agent were already taxable. Finance Act, 2005 has defined the term commission agent - for further clarification - See F.No.B1/ 6 /2005-TRU, dated 27th July, 2005

AI Summary

Service tax treatment of commission agents clarified; definition added and prior services treated as taxable per official clarification. The definitional insertion into the 'business auxiliary services' clause expressly included commission agents providing services from the effective date, but the administrative reply confirmed that services of commission agents were already taxable prior to that insertion and that the legislative change served to explicitly define the term.