Dear Seniors,
Can any body provide me the latest notification/judgement of H'ble Supreme Court of India.
My Querry is: Service Tax paid on the sales commission received can be treated as input service or not? If so the same can be taken as CENVAT CREDIT? Pl clarify.
Regards
Murthy
Many tribunal judgements have held that commission paid to the sales agents is in connection with sale and hence the said activity relates to the sales promotion. Accordingly it is considered as an input service. However, you are talking about supreme Court judgement. Recently, Gujarat High Court has held that this particular activity could not be considered as an input service.
CAclubindia
