2018 (2) TMI 1038

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....nt Shri Bharat Raichandani, Advocate, for Respondent Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Original No. 30/ST/HB/12-13 dated 04.03.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the allegation in the show-cause notice is regarding the demand of short payment of Service Tax under the category of Busin....

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....e tax liability by stating that they have paid the tax liability on amounts received as commission and that during the relevant period, they had not received any Overriding commission on the cargo booking. Learned Counsel brought to our notice the factual findings recorded by the adjudicating authority. 4. On considering the submissions made by both sides, we find that the adjudicating authorit....