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        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.

        <h1>Overriding commission taxation: commission received in India from a foreign principal is taxable as business auxiliary service.</h1> Overriding commission received in India from a foreign principal falls within Business Auxiliary Service and is taxable under service tax (exigible from 1-7-2003); arguments treating the transactions as export of service, receipt in Indian currency as convertible foreign exchange, or invoking circulars/notifications to avoid levy were not accepted in the factual context.

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