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2018 (4) TMI 676 - AT - Service TaxNon-payment of service tax - commission received - Business Auxiliary Services - Held that: - it appears that the appellant has shown in the balance sheet the income as ‘commission’ which is subjected to service tax under the category of ‘Business Auxiliary service’ - It is an after-thought that it was profit sharing with the family members. The appellant himself has shown the commission income in the balance sheet which is subjected to service tax - impugned order sustained - appeal dismissed.
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