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2019 (11) TMI 286 - AT - Service TaxRefund of service tax - service tax on the commission received by him under Business Auxiliary Service - On the basis of return filed by the appellant with Income Tax Authorities the Lower Authorities have held that the payment received by the appellant was in the form of commission and it was not salary and therefore the refund was rejected - HELD THAT - On going through the record, we do not find any infirmity in the order passed by learned Commissioner (Appeals) - Appeal dismissed.
Issues:
Refund of service tax on commission under 'Business Auxiliary Service' claimed as salary. Analysis: The case involved a dispute regarding the refund of service tax paid on commission received under 'Business Auxiliary Service.' The appellant claimed that the tax paid was on the salary received and not on commission, seeking a refund of ?3,69,640. The Lower Authorities, based on the appellant's income tax return, determined the payment as commission and rejected the refund claim. The Tribunal, after considering the arguments presented by both sides, upheld the Order-in-Appeal, stating that there was no error in the decision made by the learned Commissioner (Appeals). In the judgment, it was noted that the appellant had paid service tax on the commission received, which was classified under 'Business Auxiliary Service.' The appellant contended that the payment should be considered as salary and not commission, warranting a refund of the service tax amount. However, the Lower Authorities, relying on the appellant's income tax return, concluded that the payment was indeed in the form of commission and not salary, leading to the rejection of the refund claim. Upon thorough review of the records and arguments presented, the Tribunal found no defects in the decision taken by the learned Commissioner (Appeals). Consequently, the Tribunal upheld the Order-in-Appeal and dismissed the appeal made by the appellant. The judgment was dictated and pronounced in open court, finalizing the decision on the refund claim of service tax on commission under 'Business Auxiliary Service' claimed as salary.
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