2017 (10) TMI 1288

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....oudhary And Mr. Anil G. Shakkarwar, JJ. Shri Kartikeya Narain, Advocate  for Appellant Shri Mohamad Altaf, Assistant Commissioner (AR), Anil Choudhary  The issue involved in this appeal is whether the appellant is liable to pay service tax under the Business Auxiliary Service, as defined under the definition of Section 65(19) of the Finance Act, 1994. 2. The brief facts ....

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....ow cause notice dated 22.10.2010 was issued for the period 2005-06 and 2006-07 invoking the extended period of limitation, demanding duty of Rs. 1,89,159/- 3. Heard the parties. 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 such receipts they had paid commission. We find that the issue herein is squarely cover....