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Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

BAS - Though they are called as broker under the Association ...

Case Laws     Service Tax

January 24, 2018

BAS - Though they are called as broker under the Association rules that will not enable the appellant to claim that they are only commission agent for the purpose of section 65(19) ibid. The services performed by the appellant is thus promotion and sale of goods produced or provided or belonging to their clients and thus fall within the ambit of section 65(19)(i) of the Act. - AT

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