Support services provided as a commission agent would be taxable under category of business auxiliary service

GST/Service Tax: Where assessee had sold its Vanaspati Ghee business to one 'B' and in terms of an agreement with 'B' agreed to provide its support and services for sale and distribution of Vanaspati Ghee of 'B' and also agreed to act and operate as a commission agent for and on behalf of 'B', services provided by assessee would fall under category of 'Business auxiliary service' and not under category of 'clearing and forwarding agent service'

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