https://www.taxtmi.com/caselaws?id=288131 The Tribunal held that commission paid to dealers by a manufacturer for procuring and processing orders was taxable as services akin to clearing and forwarding agents, shifting the tax liability to the service receiver. Despite the appellant's argument that the payments were incentives or commissions, the Tribunal emphasized the nature of services rendered over terminology. Penalties and interest for non-payment were overturned as the tax was deposited under protest before relevant amendments. The appeal was partly allowed, confirming the service tax liability but setting aside penalties and interest based on the timing of tax payment and a Supreme Court ruling. en-us Mon, 31 Oct 2005 00:00:00 +0530 Thu, 21 May 2020 10:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288131 The Tribunal held that commission paid to dealers by a manufacturer for procuring and processing orders was taxable as services akin to clearing and forwarding agents, shifting the tax liability to the service receiver. Despite the appellant's argument that the payments were incentives or commissions, the Tribunal emphasized the nature of services rendered over terminology. Penalties and interest for non-payment were overturned as the tax was deposited under protest before relevant amendments. The appeal was partly allowed, confirming the service tax liability but setting aside penalties and interest based on the timing of tax payment and a Supreme Court ruling. Case-Laws Service Tax Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288131