https://www.taxtmi.com/caselaws?id=291264 Overriding commission received by a general sales agent during 2004-05 was held outside Business Auxiliary Service because the then-applicable definition of "commission agent" under Notification No. 13/2003-S.T. covered only persons causing sale or purchase of goods on behalf of another for consideration linked to such sale or purchase. Commission relatable to services was brought within the definition only by the later amendment effective from 16-5-2005. As the commission arose from Air Travel Agent service during the relevant period, service tax was not leviable and the demand was unsustainable. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 03 Nov 2020 18:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291264 Overriding commission received by a general sales agent during 2004-05 was held outside Business Auxiliary Service because the then-applicable definition of "commission agent" under Notification No. 13/2003-S.T. covered only persons causing sale or purchase of goods on behalf of another for consideration linked to such sale or purchase. Commission relatable to services was brought within the definition only by the later amendment effective from 16-5-2005. As the commission arose from Air Travel Agent service during the relevant period, service tax was not leviable and the demand was unsustainable. Case-Laws Service Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291264