2017 (10) TMI 1288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, 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 of the case as admitted in Order-in-Origin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 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 covered by the precedent decision of this Tribunal ....