2015 (12) TMI 273

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..... rities have rejected the contention raised by the appellant that no service tax liability arises on this amount on the ground that once the appellants received commission, they are liable to discharge the service tax liability. - appellant is transporting sugarcane from the farmers fields to the sugar factory and the ratio of the Tribunal decision in the case of Dnyaneshwar Trust (2014 (1) TMI 90 .....

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..... enue is of the view that the amount received by the appellant has been recorded as an income under the category of commission; hence, service tax liability arises under the Business Auxiliary Service . The lower authorities have rejected the contention raised by the appellant that no service tax liability arises on this amount on the ground that once the appellants received commission, they are l .....

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..... in respect of harvesting and transportation of sugarcane. The appellant is receiving certain amounts for rendering the above service, which was shown in the Books of Accounts as commission.The contention in the impugned order, (para 6.3) is that the appellant has acted as commission agent and the commission agent is also covered under the scope of Business Auxiliary Service . The appellant claims .....

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