https://www.taxtmi.com/caselaws?id=787997 Commissions received from general sales agents and from separate branches that maintain independent registrations and accounting do not qualify as Business Auxiliary Services and therefore are not taxable as service tax; this outcome follows consistent tribunal authorities treating such receipts as inter-branch procurement/transfer entries. Visa facilitation/attestation charges, credit card account charges and travel insurance receipts were held outside the scope of BAS/ATAS and thus not taxable. Penalty and invocation of the extended period were not sustained given absence of requisite malafide or applicable provisions. The impugned demands and penalties are set aside, favouring the assessee. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787997 Commissions received from general sales agents and from separate branches that maintain independent registrations and accounting do not qualify as Business Auxiliary Services and therefore are not taxable as service tax; this outcome follows consistent tribunal authorities treating such receipts as inter-branch procurement/transfer entries. Visa facilitation/attestation charges, credit card account charges and travel insurance receipts were held outside the scope of BAS/ATAS and thus not taxable. Penalty and invocation of the extended period were not sustained given absence of requisite malafide or applicable provisions. The impugned demands and penalties are set aside, favouring the assessee. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787997