https://www.taxtmi.com/caselaws?id=775712 Commodity income could not be treated as commission for trading of goods or taxed as Business Auxiliary Service absent documentary proof of any taxable service element. The Department relied on assumption rather than evidence and failed to show that the receipts were commission for causing sale or purchase of goods. The audited accounts reflected commodity income, but the record did not establish that it was linked to commission-based activity. The absence of actual delivery in commodity transactions did not, by itself, convert trading receipts into service income. The Service Tax demand was therefore not sustainable, and the dropping of the demand was upheld for the assessee. en-us Mon, 28 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775712 Commodity income could not be treated as commission for trading of goods or taxed as Business Auxiliary Service absent documentary proof of any taxable service element. The Department relied on assumption rather than evidence and failed to show that the receipts were commission for causing sale or purchase of goods. The audited accounts reflected commodity income, but the record did not establish that it was linked to commission-based activity. The absence of actual delivery in commodity transactions did not, by itself, convert trading receipts into service income. The Service Tax demand was therefore not sustainable, and the dropping of the demand was upheld for the assessee. Case-Laws Service Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775712