Dealer or Commission Agent or Importer? - the Petitioner, is a ...

Petitioner Delivers Goods Within Corporation Limits, Not an Agent or Commission Agent for Buyers or Sellers.

February 3, 2023

Case Laws VAT and Sales Tax HC

Dealer or Commission Agent or Importer? - the Petitioner, is a person who brings goods within the limits of the Corporation for the purpose of their delivery to the buyer who buys the goods independently from different seller by using internet platform provided by Flipkart and thus, the Petitioner acts like courier or a postman or a delivery person. Therefore, the Petitioner could not be said to be an agent, either of the seller or the buyer much less a commission agent. - HC

View Source

← Previous Next →

Dealer or Commission Agent or Importer? - the Petitioner, is a ...

Petitioner Delivers Goods Within Corporation Limits, Not an Agent or Commission Agent for Buyers or Sellers.

February 3, 2023

Case Laws VAT and Sales Tax HC

You may also like:

Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated time frame - Export Consignment through Air - The...

Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

HC held that respondent Corporation cannot demand GST from petitioners on penalty imposed for non-attendance of leakage complaint as there was no "supply of...

Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the...

Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...

CBIC clarified mandatory GST registration requirements for commission agents under Section 24(vii) of CGST Act. Commission agents must register only when serving taxable...

Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the...

The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT

Exemption from service tax - Providing computer training services on behalf of Municipal corporation - so long as the payment is made by the concerned candidate to the...

Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

Classification of services - commission agent for distribution of products of Bunge in designated territory. - appellant cannot be brought within the fold of clearing...

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

Quick Updates: