Service tax payable by dsas

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Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2013 My question is Whether DSA(Direct Selling Agent) is liable to service tax on what amount? If he received commission of RS.100 from bank then S.tax is charged on Rs.100 as a net amount or Rs.100 is taken as gross amount including S.tax?

i.e. (i) 100*12.36% = Rs.12.36 or
(ii) 100*100/112.36% = 89 - 100 = Rs.11

@VaibhavJ

@VaibhavJ (Expert)
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21 December 2013 Hi

Its method 2.

Thanks//VaibhavJ

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2013 waiting for more reply

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Arun Kumar Singh

Arun Kumar Singh (Expert)
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22 December 2013 This services are covered under commission agent service. SSI exemption is avaiable to all unit upto 10 lakh. After 10 lakh you need to pay service tax.