TITLEDATE

October 10

Indlaw ::”Commission Agent Situated: Service Tax Implications” by S.K. Kohli


COMMISSION AGENT SITUATED ABROAD SERVICE TAX IMPLICATIONS

A new category of taxable service known as “business auxiliary service” was provided for
w.e.f. 19/09/2004. What is the ambit of this category? It includes any service in relation
to promotion, marketing or sale of goods and services produced by or belonging to the
client. Two issues arise in this regard: