Tag: business auxiliary services

CESTAT: Performance-Linked ‘Bonus Payments’ to Foreign Shareholders Taxable as Business Auxiliary Services

Dr. K. S. Mishra Commissions, Forums & Tribunals April 22, 2026

CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 21, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has upheld the levy of service tax on “bonus payments” made by M/s Emmvee Photovoltaics Power Pvt. Ltd. to foreign shareholders, holding that such payments Read more…

CESTAT: No Service Tax Under Reverse Charge on Commission Paid to Foreign Agents for Services Rendered Abroad

Team Law Notify Commissions, Forums & Tribunals March 25, 2026

March 24, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has held that no service tax is leviable under the reverse charge mechanism on commission paid to foreign agents where the services are rendered and Read more…