https://www.taxtmi.com/caselaws?id=785764 Commission earned for distribution of mutual fund units was held to fall within the exemption framework and as business auxiliary services, relying on an earlier Principal Bench precedent that treated such commission as non-taxable; the tribunal applied that ratio and found no service tax payable. The impugned demand was set aside and the appeal allowed, with consequential relief as per law. The analysis addressed classification under the relevant notification and considered the validity of the Board circular in the context of treating distributor commission as commission agent receipts exempt from service tax. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785764 Commission earned for distribution of mutual fund units was held to fall within the exemption framework and as business auxiliary services, relying on an earlier Principal Bench precedent that treated such commission as non-taxable; the tribunal applied that ratio and found no service tax payable. The impugned demand was set aside and the appeal allowed, with consequential relief as per law. The analysis addressed classification under the relevant notification and considered the validity of the Board circular in the context of treating distributor commission as commission agent receipts exempt from service tax. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785764