No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]

The CESTAT held that no service tax leviable on commission received from overseas entities as consideration for BAS as they are export of service
By Yogitha S. Yogesh - On December 23, 2023 10:45 am - 3 mins read
Service Tax - Commission from Overseas Entity - BAS - Export of Service - CESTAT Chandigarh - taxscan

The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no service tax leviable on commission is received from overseas entities as consideration for Business Auxiliary Services (BAS) as they are export of service. M/s Carrier Airconditioning Refrigeration, the appellant is a wholly owned subsidiary of Carrier Corporation, USA and…

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