Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the commission to agents cannot be subject to service tax in the absence of service provider and the consideration. The appellants are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. […]
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