‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary ...

Court Clarifies Service Classification: No Reinterpretation Allowed for 'Commission Agent' or 'Business Auxiliary Services' Under Service Tax Law.

August 17, 2013

Case Laws Service Tax AT

‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary Services’ u/s 65(19)(v) – prima facie there was no scope for a different understanding - the contention to look at the legislative history and read too many words into the legislation to give a different meaning could not be accepted - AT

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‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary ...

Court Clarifies Service Classification: No Reinterpretation Allowed for 'Commission Agent' or 'Business Auxiliary Services' Under Service Tax Law.

August 17, 2013

Case Laws Service Tax AT

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