2006 (1) TMI 44

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..... ents are engaged in providing "Consulting Engineer" and "Management Consultancy" services. They have filed the refund claim on 4-1-2003 for an amount of Rs. 5,385/- (Rupees Five Thousand Three Hundred Eighty Five only) which was paid towards erroneous Service tax on Sales Commission for the period July '01 to March '02. The respondent was asked to submit all the bills raised by them during the per .....

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..... ssion. That the observations of the Commissioner (A) that the respondents have paid Service tax on sales commission is based on assumption/presumption without there being any record. The service of a commission agent became taxable under the category of "business auxiliary Service" only with effect from 1-7-03. The observation of the Commissioner (A) that the respondent have paid the tax during th .....

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