Classification of service - dealer commission - the assessee is ...

Assessee not a Commission Agent or under Business Auxiliary Service; no service tax classification applies.

February 1, 2019

Case Laws     Service Tax     AT

Classification of service - dealer commission - the assessee is neither acting on behalf of dealer nor providing any service to dealer. Therefore, the assessee definitely does not fit into the category of Commission Agent or under the definition of BAS.

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