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2017 (2) TMI 210 - AT - Service TaxCommission received as sub-broker - whether the activity of sub-broker in relation of sale or purchase of security comes under Business Auxiliary Service? - Held that: - reliance placed in the case of Commissioner of Central Excise, Kanpur Vs P.K. Khandelwal & Company and others [2016 (1) TMI 391 - CESTAT ALLAHABAD], where it was held that when the main broker has paid service tax then the commission received by the sub-broker shall not be subjected to levy of Service Tax. The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to service tax - appeal dismissed - decided against Appellant-Revenue.
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