2016 (10) TMI 957

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....ate for the appellant Shri M.P. Damle, AC (AR) for the respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. 23/RKS/ST/P-I/2012 dated 17.08.2012. 2. Heard both sides and perused the records. 3. On perusal of the records we find that the demand is confirmed against the appellant on two grounds:- (a) for the amount received as commissio....

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....mand of service tax liability on the amounts received by the appellant as commission for the procurement of orders on behalf of the German company, we find that it is undisputed that the said commission is received by the appellant for the procurement of orders and the German co. which directly supplies the finished product manufactured, to the person who has placed the order. The lower authoritie....