https://www.taxtmi.com/caselaws?id=334470 The Tribunal determined that the appellant qualified as a commission agent, exempted under notification number 13/03-ST, rather than providing taxable Business Auxiliary Services. The appellant's role in securing orders and receiving commission upon sales aligned with a commission agent's functions, leading to the appeal being allowed in favor of the appellant. The judgment emphasized the criteria for distinguishing between commission agent services and Business Auxiliary Services, relying on precedents to support the decision granting the appellant exemption under the notification. en-us Thu, 03 Nov 2016 00:00:00 +0530 Thu, 08 Dec 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334470 The Tribunal determined that the appellant qualified as a commission agent, exempted under notification number 13/03-ST, rather than providing taxable Business Auxiliary Services. The appellant's role in securing orders and receiving commission upon sales aligned with a commission agent's functions, leading to the appeal being allowed in favor of the appellant. The judgment emphasized the criteria for distinguishing between commission agent services and Business Auxiliary Services, relying on precedents to support the decision granting the appellant exemption under the notification. Case-Laws Service Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334470