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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

CENVAT Credit - services provided by the Commission Agent - In ...

Case Laws     Service Tax

March 15, 2023

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 present Appellant. The Commission Agent is only an Agent engaged in collection of debts from various subscribers. Therefore, the very premise to issue Show Cause Notice basing on the decision of the Hon’ble Gujarat High Court is erroneous on the part of Department. - AT

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