https://www.taxtmi.com/caselaws?id=393314 The Tribunal rejected the Revenue's appeal, ruling that the commission received by the sugar manufacturer did not constitute 'Business Auxiliary Service.' The decision was based on a previous case involving the same assessee, where it was established that the commission was akin to a discount and not payment for services. As the manufacturer was not engaged in promotional activities or client services, the Tribunal concluded that the commission did not fall under the category of 'Business Auxiliary Service,' relieving the manufacturer from service tax liability. en-us Tue, 04 Feb 2020 00:00:00 +0530 Thu, 12 Mar 2020 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393314 The Tribunal rejected the Revenue's appeal, ruling that the commission received by the sugar manufacturer did not constitute 'Business Auxiliary Service.' The decision was based on a previous case involving the same assessee, where it was established that the commission was akin to a discount and not payment for services. As the manufacturer was not engaged in promotional activities or client services, the Tribunal concluded that the commission did not fall under the category of 'Business Auxiliary Service,' relieving the manufacturer from service tax liability. Case-Laws Service Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393314