https://www.taxtmi.com/forum/issue?id=107420 Service tax liability arises on commission received for issuing a surety bond because the receipt constitutes an activity for consideration that is neither included in the negative list nor specifically exempted. The respondent did not definitively answer the point of taxation (booking versus receipt) and referred the inquirer to a separate article addressing timing. en-us Wed, 01 Oct 2014 10:54:53 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107420 Service tax liability arises on commission received for issuing a surety bond because the receipt constitutes an activity for consideration that is neither included in the negative list nor specifically exempted. The respondent did not definitively answer the point of taxation (booking versus receipt) and referred the inquirer to a separate article addressing timing. Discussion-Forum Service Tax Wed, 01 Oct 2014 10:54:53 +0530 https://www.taxtmi.com/forum/issue?id=107420