https://www.taxtmi.com/caselaws?id=371178 Commission received for sale of IMFL was held not exigible to service tax under Business Auxiliary Service because the contractual arrangement treated the recipient as a commission agent and the consideration was linked to sales. The first appellate authority applied the definition of Commission Agent in Notification No. 13/2003-ST dated 20.06.2003 and relied on Tribunal decisions supporting that interpretation. The recipient was therefore covered by the notification for the relevant period, no service tax liability arose on the commission amount, and the Revenue's appeal failed. en-us Mon, 08 Oct 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371178 Commission received for sale of IMFL was held not exigible to service tax under Business Auxiliary Service because the contractual arrangement treated the recipient as a commission agent and the consideration was linked to sales. The first appellate authority applied the definition of Commission Agent in Notification No. 13/2003-ST dated 20.06.2003 and relied on Tribunal decisions supporting that interpretation. The recipient was therefore covered by the notification for the relevant period, no service tax liability arose on the commission amount, and the Revenue's appeal failed. Case-Laws Service Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371178