2018 (2) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Pradeep Kumar Singh, Dy.Commr.(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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../s.E-BIZ thereby getting commission of 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner(Appeals) and hence the present 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 servic....