https://www.taxtmi.com/caselaws?id=32625 Commission-agent activity focused on procuring orders and earning commission was treated as the dominant function, while promotional acts were regarded as incidental to that arrangement. On that basis, the service was not accepted in the Revenue's proposed business auxiliary services classification, and the benefit of Notification No. 13/2003-S.T. was held applicable. The Revenue's challenge therefore failed and the original order was sustained. en-us Wed, 19 Nov 2008 00:00:00 +0530 Sat, 18 Jul 2009 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32625 Commission-agent activity focused on procuring orders and earning commission was treated as the dominant function, while promotional acts were regarded as incidental to that arrangement. On that basis, the service was not accepted in the Revenue's proposed business auxiliary services classification, and the benefit of Notification No. 13/2003-S.T. was held applicable. The Revenue's challenge therefore failed and the original order was sustained. Case-Laws Service Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32625