2018 (12) TMI 380

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..... paid. The whole transaction simply means that while paying commission, the respondent is paying less commission than required to be paid. Therefore, in the whole transaction the associates are rendering service and respondent is not rendering service and the respondent is recipient of service. Demand do not sustain - appeal dismissed - decided against Revenue. - APPEAL No.ST/55597/2013-CU[DB] .....

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..... ct ₹ 100/- as handling charges for preparation of cheque and courier charges etc. It appeared to revenue that deducted amount of ₹ 100/- is covered under Business Auxiliary Service . Therefore, respondents were issued with a show cause notice dated 03.07.2007 proposing demand of service tax to the tune of ₹ 25,50,000/-. The Original authority confirmed the demand with interest a .....

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..... heir associates is paid less than that should have been paid. The whole transaction simply means that while paying commission, the respondent is paying less commission than required to be paid. Therefore, in the whole transaction the associates are rendering service and respondent is not rendering service and the respondent is recipient of service. Therefore, we do not find any merit in the ground .....

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