CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]

CESTAT - Service Tax Demand - Payment of Address- Commission - Non-inclusion - Activity under-BAS-TAXSCAN

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the payment of address commission on the grounds of non-inclusion of activity under ‘Business Auxiliary Service’(BAS).  Apeejay Shipping Limited, the appellant assessee are owners of ships and engaged in providing ships on a hire basis, which…

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