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TMI Blog2019 (2) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the commission during the period 2012-13 and 2013-14 from M/s KBC Multi Trades Pvt. Ltd.? Held that:- Before this forum, the appellant, though claimed that they have received lesser amount, no evidence has been placed to substantiate the said claim except bank statement of some account - there is no merit in the appeal - appeal dismissed - decided against appellant. - Appeal No. ST/87568/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued to them on 16.12.2015 for recovery of the said amount along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. Learned Company Secretary for the appellant submits that the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid claims. 5. Per contra. the learned AR for the Revenue has submitted that before the adjudicating authority, the appellant accepted their liability and pleaded for leniency on penalty. They have not filed any reply to the show-cause notice being not part of the records. He submits that even though before the learned Commissioner (Appeals), they claimed that against the TDS amount d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave received the amount, but in fact, they have received less amount of ₹ 7,99,000/- and ₹ 3,24,000/-, which is much below threshold exemption limit of ₹ 10.00 lakhs prescribed under Notification No. 33/12-ST, therefore, no Service Tax liability accrues on them. The contention of the appellant was rejected by the learned Commissioner (Appeals), observing that it was not raised be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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