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2018 (5) TMI 829 - CESTAT NEW DELHIBusiness Auxiliary Service - job charges said to have been received, but for which Service Tax was not paid - Held that: - The dispute pertains to the period 2005-06 and we note that during the said period the Service Tax was payable on the amount receipt basis. Hence, the actual receipt of commission and the service tax payable thereon will need to be verified by the original authority. In respect of the amount of “commission/trade discount”, it is submission of the assessee-Appellants that such amount does not pertain to the activity of job work carried out by them, but pertains to the activity of selling of the product from M/s SAIL. This aspect has not been discussed. Appeal allowed by way of remand.
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