https://www.taxtmi.com/caselaws?id=30176 A dispute over service tax on commissions earned as a direct sales or sourcing agent for arranging vehicle loan facilities under Business Auxiliary Service turned on whether the exemption notifications and supporting case law cited by the appellant had been properly examined. The Tribunal noted that the lower appellate authority had not considered those exemption claims or the cited precedents. The matter was therefore sent back for fresh consideration by the original authority on the existing pleadings and materials, with de novo adjudication directed. en-us Mon, 17 Mar 2008 00:00:00 +0530 Sun, 07 Dec 2008 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30176 A dispute over service tax on commissions earned as a direct sales or sourcing agent for arranging vehicle loan facilities under Business Auxiliary Service turned on whether the exemption notifications and supporting case law cited by the appellant had been properly examined. The Tribunal noted that the lower appellate authority had not considered those exemption claims or the cited precedents. The matter was therefore sent back for fresh consideration by the original authority on the existing pleadings and materials, with de novo adjudication directed. Case-Laws Service Tax Mon, 17 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30176