https://www.taxtmi.com/caselaws?id=335585 The SC examined whether service tax applied to payments to a foreign purchaser under "Business Auxiliary Service". The Tribunal determined the payment was a trade discount, not commission, and thus not liable for service tax. The foreign entity was a direct purchaser, not an intermediary agent. The appeals were allowed, setting aside tax demands, interest, and penalties, with the ruling emphasizing substance over contractual terminology. en-us Tue, 18 Oct 2016 00:00:00 +0530 Tue, 03 Jun 2025 09:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335585 The SC examined whether service tax applied to payments to a foreign purchaser under "Business Auxiliary Service". The Tribunal determined the payment was a trade discount, not commission, and thus not liable for service tax. The foreign entity was a direct purchaser, not an intermediary agent. The appeals were allowed, setting aside tax demands, interest, and penalties, with the ruling emphasizing substance over contractual terminology. Case-Laws Service Tax Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335585