2026-VIL-367-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Commission agent, Business Auxiliary Services (BAS) - Appellant is engaged in providing port services and is required to share the revenue generated with the Government of Andhra Pradesh - Department held that the appellant was acting as a commission agent on behalf of the State Govt and therefore, the 15% amount retained by the appellant over and above the actual expenditure incurred for maintenance, improvement and other activities was taxable under the category of BAS - Whether the appellant was acting as a commission agent on behalf of the State Govt and the 15% amount retained by the appellant was taxable under the category of BAS – HELD - The agreement between the appellant and the GOAP clearly provided that the appellant was the concessionaire and was required to undertake all the improvement, maintenance and other activities related to the port, and the expenditure for the same was to be met from the port dues fund. The 15% amount retained by the appellant was towards its overheads and taxes, and not as a commission paid by the State Govt. The entire port dues collected had already suffered service tax, and taxing the 15% amount retained by the appellant would amount to double taxation. The appellant is not providing any services on behalf of the State Govt, and therefore, the 15% amount retained by the appellant was not taxable under the category of BAS - The demand of service tax on the 15% amount retained by the appellant is set aside and the appeal is allowed
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