9911796707
TMI Blog2018 (2) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... e provide - whether taxable under Business Auxiliary Services or otherwise? - Held that: - an identical issue was considered by this Bench of the Tribunal in the case of Sumit Singh v. CCE & ST, Ghaziabad wherein this Tribunal held that the appellant was paying service tax on the full amount which receives through the receipt and the amount received by the agents are already taxed then no further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oida was a registered service provider under the category of "Online Information and data processing & retrival" and was charging a fee of ₹ 5,500/- per annum from the recipient of online coaching on which the company was paying Service Tax. It was also found that the recipient who create further chain of clients of the company were called "associates" and get commission from M/s.E-Biz Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act for the alleged contravention of the provisions of Rule 4, 5, 6 & 7 of the Service Tax Rules, 1994 read with Section 68, 69 & 70 of the Finance Act, 1994. The adjudicating authority vide the impugned order dated 07.09.2011 confirmed the above demand of service tax of ₹ 2,52,756/- & interest thereon and also appropriated the amount of ₹ 2,52,756/- already deposited by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this Tribunal in the case of M/s BSNL wherein the agent/associates were receiving commission on the gross amount, SIM Cards, etc. and this Tribunal held that the appellant was paying service tax on the full amount which receives through the receipt and the amount received by the agents are already taxed then no further liability of service tax arose. Accordingly, we hold that in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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