2019 (9) TMI 1421

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..... by the appellant from KLM Royal Dutch Airlines in the course of Air Travel Agent Service. The department has demanded the service tax on the commission received by the appellant. The relevant period is 2004-05 during which the commission agent was defined as per Notification No. 13/2003-S.T. - the definition of Commission Agent was existing till 15-5-2005. As per the above the commission related .....

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..... he demand considering the same as overriding commission under the head of Business Auxiliary Service . 2. Sh. Bishan R. Shah, Ld. Chartered Accountant appearing on behalf of the appellant submits that during the relevant period i.e. 2004-05 the commission in respect of Service was not taxable. He referred to the definition existing as per Notification No. 13/2003-S.T., dated 20-6-2003 effectiv .....

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..... s defined as per Notification No. 13/2003-S.T.; as under. Commission Agent means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase . 5. The above definition was existing till 15-5-2005. As per the above the commission related to service was not taxable as per definition of Commission Agent Se .....

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