https://www.taxtmi.com/article/detailed?id=5637 Sales commission payments qualify for input service credit when linked to sales promotion or other pre-removal activities that create markets, identify customers, source orders, negotiate sales and increase turnover. Post April 2011 rules retained sales promotion within eligible activities despite omission of broader "activities relating to business," and administrative guidance treats export linked commission differently for reverse charge and refund purposes. Parties should expressly document the scope and nexus of commissioned activities to substantiate eligibility and avoid disputes. en-us Wed, 28 May 2014 09:11:05 +0530 Wed, 28 May 2014 09:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5637 Sales commission payments qualify for input service credit when linked to sales promotion or other pre-removal activities that create markets, identify customers, source orders, negotiate sales and increase turnover. Post April 2011 rules retained sales promotion within eligible activities despite omission of broader "activities relating to business," and administrative guidance treats export linked commission differently for reverse charge and refund purposes. Parties should expressly document the scope and nexus of commissioned activities to substantiate eligibility and avoid disputes. Articles Service Tax Wed, 28 May 2014 09:11:05 +0530 https://www.taxtmi.com/article/detailed?id=5637