Business auxiliary service: commission-agent activities attract service tax, including mutual fund distribution services, subject to exclusions for excisable manufacture.

Business auxiliary service covers services to a client such as promotion, marketing, procurement, production or processing, customer care and incidental functions; providers are any persons and clients are receivers, with providers liable for service tax. The definition includes commission-agent activities and excludes only manufacture of excisable goods as defined under the Central Excise Act; later clarification narrowed the exclusion to manufacture resulting in excisable goods, bringing non-excisable production within the BAS net. Circulars consolidate prior guidance and confirm mutual fund distributors' commission income is taxable as BAS.

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