2018 (9) TMI 753

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..... leviable to service tax under the category of 'Business Auxiliary Service' - appeal dismissed - decided against appellant. - Appeal No. ST/89980/2014 - A/87130/2018 - Dated:- 20-8-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Kevin Shah, C.A. for Appellant Shri Dilip Shinde, Asstt. Commr. (A.R) for respondent ORDER Per: Dr. D.M. .....

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..... djudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the Ld. Commissioner (Appeals), who in turn, reduced the demand by extending cum-tax benefit of ₹ 77,868/- and also dropped the penalty under Section 76 of the Finance Act. Hence, the present appeal. 3. At the outset, Ld. Chartered Accountant for the appellant fairly s .....

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..... issue against the assessee who also acted as a direct independent distributors for M/s. RMP, which had started binary network company. 5. Heard both sides. 6. We find that this Tribunal in similar circumstances held that the amount paid to the distributor by M/s. RMP Infotech Pvt. Ltd. being a Commission and accordingly leviable to service tax under the category of 'Business Auxiliary Se .....

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