Commissions Received From General Sales Agents, Company’s Own Branches Can’t Be Subjected To Service Tax Under BAS: CESTAT

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Commissions Received From General Sales Agents, Company’s Own Branches Can’t Be Subjected To Service Tax Under BAS: CESTAT

Indirect Taxes

Published on

14/03/2026

By Mariya Paliwala

Commissions Received From General Sales Agents, Company’s Own Branches Can’t Be Subjected To Service Tax Under BAS: CESTAT

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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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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Commissions Received From General Sales Agents, Company’s Own Branches Can’t Be Subjected To Service Tax Under BAS: CESTAT

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