https://www.taxtmi.com/caselaws?id=269705 The tribunal held that the commission received by the appellant for disbursement of Govt. teachers' salary does not fall under Business Auxiliary Services. It was determined that the appellant cannot be categorized as a commission agent as the activities did not align with the definition under the Finance Act, 2005. The tribunal set aside the demand for service tax liability, interest, and penalties imposed by the adjudicating authority, ruling in favor of the appellant. en-us Thu, 16 Apr 2015 00:00:00 +0530 Sat, 19 Dec 2015 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269705 The tribunal held that the commission received by the appellant for disbursement of Govt. teachers' salary does not fall under Business Auxiliary Services. It was determined that the appellant cannot be categorized as a commission agent as the activities did not align with the definition under the Finance Act, 2005. The tribunal set aside the demand for service tax liability, interest, and penalties imposed by the adjudicating authority, ruling in favor of the appellant. Case-Laws Service Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269705