No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]

By Shabna Rahim - On October 27, 2023 6:30 pm - 2 mins read

No Service Tax payable -Address Commission- Nature of Discount - Not Payment - Provision - Any Taxable Service-CESTAT-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on “Address Commission” as the same is like the discount and not a payment for the provision of any taxable service. Apeejay Shipping Limited, the appellant assessee are owners of ships and engaged in providing…

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