https://www.taxtmi.com/caselaws?id=353323 Commission earned for arranging sale of mutual fund units was treated as consideration for promotion or sale of goods under Business Auxiliary Service because mutual fund units were regarded as goods for this purpose. On that basis, the exemption for a commission agent under Notification No. 13/2003-ST applied to services rendered in relation to sale or purchase of goods, and the commission was not taxable under Business Auxiliary Service for the relevant period. en-us Mon, 04 Dec 2017 00:00:00 +0530 Tue, 02 Jan 2018 08:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353323 Commission earned for arranging sale of mutual fund units was treated as consideration for promotion or sale of goods under Business Auxiliary Service because mutual fund units were regarded as goods for this purpose. On that basis, the exemption for a commission agent under Notification No. 13/2003-ST applied to services rendered in relation to sale or purchase of goods, and the commission was not taxable under Business Auxiliary Service for the relevant period. Case-Laws Service Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353323