2018 (2) TMI 486

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....A.R.)  Per Mrs.Archana Wadhwa   The appellant shri Amit Janmeja, r/o Sector-16A 2141 Vasundhara, Ghaziabad (hereinafter referred to as notice) was engaged in providing a service by way of developing further chain of clients for M/s. E-BIZ.COM Private limited Noida and was receiving a commission of Rs. 2000/- per client for the same from them. An intelligence was received by the ....

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.... Rs. 2000/- per client from M/s.E-BIZ. This service of notice to M/s.E-BIZ was alleged to be taxable since it was falling under the definition of section 69(19) of the Finance act, 1994 realting to "Business Auxiliary Service". 2. A Show Cause notice dated 07.03.2011 was issued to the party proposing (i) confirmation of demand of the said amount of service tax of Rs. 2,52,756 & interest thereon u....

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....appeal. 4. After hearing both the sides we find that an identical issue was considered by this Bench of the Tribunal in the case of Sumit Singh v. CCE & ST, Ghaziabad and vide Final Order No.ST/A/71682/2017 dated 04.10.2017, appeal was allowed by observing as under:- "4. We find that it is an admitted fact that M/s E-BIZ.COM Pvt. Ltd. had paid service on the gross receipt of Rs. 5,500/-. Out of ....