https://www.taxtmi.com/caselaws?id=203639 The CESTAT, Bangalore held that a dealer receiving a share of commission from an intermediary who had already discharged service tax liability under Business Auxiliary Service was not liable to pay service tax again. The intermediary (MUL) received commission from finance companies for vehicle sales and insurance facilitation, paid service tax on the entire amount, then shared a portion with the dealer. The tribunal ruled that once service tax was discharged on the commission by the intermediary, the dealer receiving the shared amount was not liable for additional service tax under BAS, setting aside the demand order. en-us Mon, 01 Feb 2010 00:00:00 +0530 Thu, 29 May 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203639 The CESTAT, Bangalore held that a dealer receiving a share of commission from an intermediary who had already discharged service tax liability under Business Auxiliary Service was not liable to pay service tax again. The intermediary (MUL) received commission from finance companies for vehicle sales and insurance facilitation, paid service tax on the entire amount, then shared a portion with the dealer. The tribunal ruled that once service tax was discharged on the commission by the intermediary, the dealer receiving the shared amount was not liable for additional service tax under BAS, setting aside the demand order. Case-Laws Service Tax Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203639