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Selling commission

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(Querist)
18 March 2014 is service tax applicable on selling commission given to intermediary.
if yes then under which provision
&
if the intermediary is not registered under service tax act then what would be the implications on both the side
A-Intermediary
B-Manufacturer
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
18 March 2014 Service tax will be applicable on commission paid for intermediary services. SSI exemption will be available to all units.

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