Trade discount not liable to service tax as commission

Laxmi Exports Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Facts-

The appellant is a merchant exporter engaged in the export of goods such as fabrics, sarees, dress material etc. to various countries.

During refund audit, it was observed that the appellant reflected commission amount ranging from 11% to 12.5% paid to commission agent located outside India, which is above 1% of the FOB value of the export goods. It was alleged that the foreign commis

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