https://www.taxtmi.com/caselaws?id=429321 Taxability depends on the true nature of the service as reflected in invoices and accounts, not on a mistaken bookkeeping entry. On that basis, receipts described as commission were treated as software consultancy charges, so the demand under Business Auxiliary Service failed. For the 2004-05 period, the relevant commission agent service was held to be covered by the unconditional exemption under Notification No. 13/2003-ST up to 08.07.2004, so the levy could not survive. Penalty was also set aside because the amount involved was small, had already been discharged, and the dispute was confined to penalty. en-us Thu, 20 Oct 2022 00:00:00 +0530 Sat, 22 Oct 2022 10:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429321 Taxability depends on the true nature of the service as reflected in invoices and accounts, not on a mistaken bookkeeping entry. On that basis, receipts described as commission were treated as software consultancy charges, so the demand under Business Auxiliary Service failed. For the 2004-05 period, the relevant commission agent service was held to be covered by the unconditional exemption under Notification No. 13/2003-ST up to 08.07.2004, so the levy could not survive. Penalty was also set aside because the amount involved was small, had already been discharged, and the dispute was confined to penalty. Case-Laws Service Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429321