Is service tax applicable on commission amount?

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 September 2015 Dear All

Please Provide your Suggested answer For the Following

I(agent) Had Receive Printing Contract From A company and that contract was given to Some other (b Co) by Me .Now I am Taking Only Commission from the B&co Remaining all otherities given to B&co.

Can B&co liable to pay the service tax on commission charged Agent?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 September 2015 You are liable to pay service tax on commission received if you are not a small service provider. The Co. will only reimburse the service tax paid by you.

Querist : Anonymous

Querist : Anonymous (Querist)

16 September 2015 DEAR SIR,

Thanks......Please give me the regarding above case applicable Sec Number

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 September 2015 Service tax applicable on all services other than that included in the negative list. Commission is not included in the negative list so service tax applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

16 September 2015 Dear Sir,

Here in the above case I am not providing Any services to A&co ,Entire Services are providing by B&co.

I am only Receiving Commission from B&co.There is no service Regarding my Commission

Am I correct /Not?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 September 2015 You said you are agent(see the query) facilitated B&Co. to receive the order, it is a service for which you are receiving commission.