https://www.taxtmi.com/caselaws?id=297694 The Tribunal upheld the impugned Order-in-Original, confirming the appellant's liability to pay service tax on commission earned for disbursing loans under "business auxiliary services" as per the Finance Act, 1994. Despite the appellant's argument that its activities were mandated by the Government for the welfare of the sugar industry and should not be considered commercial services, the Tribunal found that the commission earned was a commercial activity not exempt from tax liability. Previous decisions and the commercial nature of the activity supported the Tribunal's dismissal of the appeal. en-us Mon, 09 Sep 2019 00:00:00 +0530 Sat, 18 Sep 2021 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297694 The Tribunal upheld the impugned Order-in-Original, confirming the appellant's liability to pay service tax on commission earned for disbursing loans under "business auxiliary services" as per the Finance Act, 1994. Despite the appellant's argument that its activities were mandated by the Government for the welfare of the sugar industry and should not be considered commercial services, the Tribunal found that the commission earned was a commercial activity not exempt from tax liability. Previous decisions and the commercial nature of the activity supported the Tribunal's dismissal of the appeal. Case-Laws Service Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297694