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2014 (1) TMI 96 - CESTAT MUMBAIDemand of service tax - Business Auxiliary Service - Management Consultancy Services - Supply of manpower - Held that:- appellant entered into contract with M/s.Futura Polymers Ltd to transfer their Commercial Division. During the agreement period agreement could not be implemented immediately and during the intervening period the appellant also provided necessary for Management of the Commercial Division - appellant had collected the service tax and has been paid also. As the appellant had undertaken the activity in respect of Management of the Commercial division which was transferred to M/s Futura Polymers Ltd - appellant had received commission of 1% in respect of sale of goods - appellants are not liable to pay service tax in view of the provisions of Notification No. 13/2003-ST - Demand and penalty is set aside - Decided in favour of assessee.
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