2019 (5) TMI 1136

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....ommissioner (AR) For the Respondent ORDER Per: P. ANJANI KUMAR M/s. Wolfra Tech Pvt. Ltd. are registered for payment of service tax under the category of 'Business Auxiliary Services'. They have received certain commissions and paid commission to agents outside India. A show-cause notice dated 28.3.2007 was issued to the appellants seeking recovery of service tax amounting to Rs. 1,31,752/- alo....

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....der threshold limit of Rs. 4,00,000/- and have come to the conclusion that the exemption is applicable only from the period 1.4.2005 and service tax of Rs. 18,125/- is payable for the year 2004-2005. Their submissions in respect of 2004-2005 were not considered. They are not liable to pay service tax in terms of Notification No.25/2004-ST wherein d(i) services provided to a client by commercial co....