Service tax on unbilled commission!

Sale of scrap is not liable to service tax.

But commission from sale of scrap... is it not covered under business auxilliary services???

Commision from sale of scrap is taxable under BAS. You are paying service tax on the manpower supply without availing the basic exemption of Rs.10 L. Hence you have tax liability on the commission as well. Billing is compulsary under service tax  and non-billing does not absolve you from tax.

Thanks a lot sir...