https://www.taxtmi.com/caselaws?id=294611 Commission-based procurement of sale orders was treated as business auxiliary service eligible for exemption under Notification No. 13/2003-ST where the arrangement showed the appellant acted on a representative basis to procure sale indents and purchase orders for consideration linked to sales. The absence of the express label "commission agent" in the agreement was held immaterial because the substance of the arrangement satisfied the statutory description. On that basis, the exemption was available and the service tax, interest, and penalty demand could not be sustained. en-us Mon, 22 Jul 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294611 Commission-based procurement of sale orders was treated as business auxiliary service eligible for exemption under Notification No. 13/2003-ST where the arrangement showed the appellant acted on a representative basis to procure sale indents and purchase orders for consideration linked to sales. The absence of the express label "commission agent" in the agreement was held immaterial because the substance of the arrangement satisfied the statutory description. On that basis, the exemption was available and the service tax, interest, and penalty demand could not be sustained. Case-Laws Service Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294611