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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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