2017 (12) TMI 1609

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....e Appellant Shri Arul C. Durairaj, Supdt. (AR) for the Respondent Archana Wadhwa, All the three appeals are being disposed of by a common order as the issue involved in these appeal is an identical one. 2.The issue relates to demand of service tax under BAS on the commission paid to a foreign agents service procured by the appellants.  We note that the Tribunal in one of the same....