Service tax on commission on sale of branded goods

Ghanshyam Fogla (14 Points)

04 August 2016  

Hello Friends,

I am selling garments under the brand name of other person and I earn commission income out of it. The VAT compliance is done by the brand owner itself i.e. the company. Billing and all the formalities are done under the name of company only. We run as a franchisee.

The taxable turnover of commission in a year is below 10,00,000. I want to know whether I fall under the SSP(Small Service Provider) for claiming no service tax on first 10,00,000 as there is an exception that the use of brand name of other person are not eligible for SSP.

Thanks