Business auxiliary services - various components of the sale ...
Income from 'trade margin' in business auxiliary services is payment for services, not trading profit, without goods ownership.
July 7, 2017
Case Laws Service Tax AT
Business auxiliary services - various components of the sale value recovered as ‘trade margin’ - the appellant does not, at any stage, become the owner of the goods, there can be no doubt that the said income is not trading profit but is consideration for some specific services rendered by the appellant
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