Address Commission in Ship Chartering Not Subject to Service Tax Without Service Proof Under Business Auxiliary Service.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Nature of Activity - Payment of 'Address Commission' against 'Chartering of Ships' - Business Auxiliary Service (BAS) or not - When there is no evidence to substantiate the allegation that the discount was offered towards rendering of any service, no service tax is payable on those discounts - AT....




TaxTMI
TaxTMI