2019 (2) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ides. 2. This is an appeal filed against Order-in-Appeal No. NSK/CEX/000/APPL/355/17-18 dated 16.03.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals), Nasik. 3. Briefly stated the facts of the case are that during the relevant period 2010-11 to 2013-14, the appellant had received commissions from one M/s KBC Multi Trade Pvt. Ltd., Nasik for selling the various products li....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ission of Rs. 12,80,000/- and Rs. 14,58,000/- for the financial year 2012-13 and 2013-14, but in fact the entire amounts were not received by them. The appellant has received only Rs. 7,99,000/- and Rs. 3,26,400/- respectively against the said amount. It is his contention that extending the benefit of threshold exemption allowed under Notification No. 33/2012-ST for the said period, there would no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....involved in the present appeal for determination is whether the appellants are liable to discharge Service Tax for receiving the commission during the period 2012-13 and 2013-14 from M/s KBC Multi Trades Pvt. Ltd. The demand was confirmed by the Revenue taking into consideration the 26AS statement, wherein the amount received by them was reflected as Rs. 12,80,000/- and Rs. 14,58,000/- for the fin....