The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that commissions received from General Sales Agents (GSAs) and the company’s own branches cannot be subjected to service tax under the category of Business Auxiliary Service (BAS). The Bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) allowed the appeal…
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