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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Business Auxiliary Service - Agency Commission - Merely because ...


Corporate Guarantee Commission Subject to Service Tax Under Business Auxiliary Service, Finance Act 1994.

August 2, 2018

Case Laws     Service Tax     AT

Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t fall under ‘Business Auxiliary Service’ as defined under Section 65 (105) of the Finance Act, 1994 - demand of Service Tax on the Corporate Guarantee Commission upheld.

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