2018 (4) TMI 676

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..... of ‘Business Auxiliary service’ - It is an after-thought that it was profit sharing with the family members. The appellant himself has shown the commission income in the balance sheet which is subjected to service tax - impugned order sustained - appeal dismissed. - Service Tax Appeal No. 3800 of 2012 - Final Order No. 51260 /2018 - Dated:- 4-4-2018 - Mr. Justice (Dr.) Satish Chandra, Pres .....

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..... Sanjay Jain, learned representatives of the parties and gone through the material available on record. 4. From the record, it appears that in the balance sheet for the financial year 2005-2006 and 2006-2007, the assessee had clearly mentioned that assessee had earned the income for causing sale of the goods on behalf of other person, i.e. in other words the assessee has provided such services a .....

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..... ant has shown in the balance sheet the income as commission which is subjected to service tax under the category of Business Auxiliary service . It is an after-thought that it was profit sharing with the family members. When the appellant is a private limited company, then it has no relatives. It has only Director or employees. No new facts have been brought before us. 7. When it is so, then .....

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