https://www.taxtmi.com/caselaws?id=780655 CESTAT (AT) upheld that commission paid to direct selling agents is taxable as BAS on the gross commission; expenses claimed as reimbursements cannot be excluded. It found suppression warranting invocation of extended limitation and penalties under ss. 76-78 for the first SCNs. For MMR (immovable property) services the matter was remanded for recomputation where part tax and interest were already paid. In related appeals the Tribunal held electricity charges reimbursed to the appellant are not includible in MMR taxable value, set aside demands based on those charges and extinguished consequent interest and penalties. Appeals disposed accordingly. en-us Wed, 29 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 12:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780655 CESTAT (AT) upheld that commission paid to direct selling agents is taxable as BAS on the gross commission; expenses claimed as reimbursements cannot be excluded. It found suppression warranting invocation of extended limitation and penalties under ss. 76-78 for the first SCNs. For MMR (immovable property) services the matter was remanded for recomputation where part tax and interest were already paid. In related appeals the Tribunal held electricity charges reimbursed to the appellant are not includible in MMR taxable value, set aside demands based on those charges and extinguished consequent interest and penalties. Appeals disposed accordingly. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780655