https://www.taxtmi.com/caselaws?id=334986 The Tribunal upheld the Order in Appeal, dismissing the Revenue's appeal against the demand for service tax under Business Auxiliary Service. It was determined that the activities of the assessee did not qualify them as a commission agent under Section 65(105)(zzb)(Clause VII) of the Act, as the services provided were not directly related to the sale or purchase of goods or services for clients. Citing relevant case law, the Tribunal emphasized that the consideration received by the assessee was not tied to the sale of products or services, leading to the dismissal of the Revenue's appeal. en-us Fri, 04 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334986 The Tribunal upheld the Order in Appeal, dismissing the Revenue's appeal against the demand for service tax under Business Auxiliary Service. It was determined that the activities of the assessee did not qualify them as a commission agent under Section 65(105)(zzb)(Clause VII) of the Act, as the services provided were not directly related to the sale or purchase of goods or services for clients. Citing relevant case law, the Tribunal emphasized that the consideration received by the assessee was not tied to the sale of products or services, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334986