https://www.taxtmi.com/caselaws?id=381943 The appellant received an amount classified as 'Finance Account' from M/s. Jain Bright Steel Traders, which the Revenue claimed was a commission subject to service tax. The appellant argued it was interest for financing sales to buyers, not commission. Supporting documents showed the absence of commission transactions. The court found the appellant financed buyer purchases, receiving interest, not commission. The amount was deemed charges for financing, not commission under Business Auxiliary Service. The demand for service tax was unsustainable, and the appeal was allowed, setting aside the previous order. en-us Thu, 06 Dec 2018 00:00:00 +0530 Mon, 26 Aug 2019 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381943 The appellant received an amount classified as 'Finance Account' from M/s. Jain Bright Steel Traders, which the Revenue claimed was a commission subject to service tax. The appellant argued it was interest for financing sales to buyers, not commission. Supporting documents showed the absence of commission transactions. The court found the appellant financed buyer purchases, receiving interest, not commission. The amount was deemed charges for financing, not commission under Business Auxiliary Service. The demand for service tax was unsustainable, and the appeal was allowed, setting aside the previous order. Case-Laws Service Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381943