2019 (2) TMI 385

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.... Per: Dr. D.M. Misra Heard both sides. 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.....

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..... deducted TDS amount against payment of commission 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. 3....

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....he adjudicating authority. 6. The short issue 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 a....